Senior New Business Manager
Horst Wickinghoff has been advising German-speaking entrepreneurs and private individuals about Malta as a business location for close to 20 years. As the first point of contact for new clients, he knows the typical questions, concerns and pitfalls of company formation and relocation from hundreds of consultations. He combines sound expertise with a pragmatic eye for whether Malta is the right fit.
Areas of Expertise
Blog
Company FormationWe receive inquiries daily from entrepreneurs looking to set up a Malta Limited. While the effective 5% tax rate is attractive, it is not a one-size-fits-all solution. From CFC rules and substance requirements to the €250k profit threshold, we outline the four main reasons why a Malta setup might not be right for you—and when it actually makes sense.
Company FormationSet up a Malta Limited company with share capital from just €1,165. Benefit from a 5% effective tax rate via the fully EU-compliant tax refund system. A comprehensive guide to costs, process, and compliance by Dr. Werner & Partners.
Company FormationDreaming of living in Italy without the steep tax bills? By combining Italian residency under the Flat Tax regime with a Malta Limited company, high-net-worth individuals can legally reduce their effective tax rate to as low as 5%. Here is how this powerful structure works.
Company FormationMalta is known for more than just its Mediterranean scenery; it offers a highly efficient tax framework for international business. For entrepreneurs and investors, understanding the Malta tax system—specifically the refund mechanism that can reduce effective tax to 5%—is crucial. This guide covers the essentials of the Maltese tax framework for 2026.
Company FormationThe role of a Company Secretary in Malta is often misunderstood as purely administrative. In reality, it is a vital officer position responsible for corporate governance and statutory compliance. This guide covers the requirements, legal duties, and the profile needed for a Company Secretary in a Malta Limited.
Company FormationWhy go through the hassle of relocating an existing business to Malta when starting fresh could be simpler and more profitable? In this guide, we explain why establishing a new Malta Limited is often the smarter choice to avoid unnecessary scrutiny and exit tax complications.
Tax PlanningRunning a business in Malta requires strict adherence to local payroll laws. From obtaining a PE number to managing FS5 and FS7 reporting, this guide covers the essential compliance steps for international employers operating in Malta.
Company FormationGerman exit tax rules under Section 6 AStG have shifted significantly due to legislative changes and a recent Federal Fiscal Court ruling. We explain the new 'distribution ban', the end of permanent deferrals, and what the 'Wächtler' case means for those leaving Germany.
Company FormationShareholders own the company, but directors run the show. From fiduciary duties to the nuances of wrongful trading, we break down exactly what it means to be a director of a Malta Limited and where the legal boundaries lie.
Life in MaltaThinking of moving to Malta? This guide covers the essentials of the Maltese income tax system and social security requirements. With a booming job market in iGaming and Finance, plus attractive tax structures for entrepreneurs, Malta remains a top destination for international talent.
Company FormationWith tax authorities worldwide tightening rules on shell companies, establishing genuine economic substance is non-negotiable. We explore how relocating your business operations—or yourself—to Malta can satisfy CFC rules and secure your tax structure.
Firm NewsYachts are timeless assets, whether for business or leisure. Beyond choosing the vessel itself, the jurisdiction of registration is a crucial decision. Malta has established itself as a prime location for yacht owners, offering distinct advantages in terms of VAT efficiency and operational flexibility.
Firm NewsYacht registration is a frequent topic of discussion among our clients. We explore why re-flagging a vessel or fleet to Malta is often a strategic move. From the reputable Paris MoU status to the advantageous tonnage tax system, discover how the Maltese flag can optimize your maritime operations.
Tax PlanningSetting up a company in Malta means you will eventually need a local corporate bank account. Whether you are relocating to the island or remaining in your home country as a shareholder, the banking requirements differ significantly. Here is what you need to know to navigate the process and remain compliant.
Tax PlanningOpening a corporate bank account in Malta requires patience and preparation as regulatory standards continue to tighten. In this updated overview for 2026, we examine the current banking landscape, profiling major institutions like BOV, HSBC, and BNF, and explain how to navigate the account opening process for your Malta Limited.
Company FormationThe Cyprus tax system remains a top choice for international entrepreneurs, offering flexibility and attractive residency criteria. With the 2026 reforms now in effect, understanding the new 15% corporate rate, the 8% crypto tax, and the extended Non-Dom benefits is essential. This guide provides a comprehensive overview of the current tax framework in Cyprus.
Company FormationOpening a corporate bank account is often the most time-consuming part of setting up a company in Malta. At DW&P Dr. Werner & Partners, we manage this process daily, but strict KYC and AML regulations mean patience is required. Here is why the process takes time and why thorough compliance is crucial for your business.
Company FormationWorried about the reputation of a Malta Limited? You shouldn't be. From aviation to banking, discover which global giants use this corporate structure and why it proves Malta is a serious business jurisdiction for international entrepreneurs.
Company FormationEntrepreneurs are constantly looking for ways to reduce their tax burden by relocating their business to a more favourable jurisdiction. However, it is often unclear which country offers the best overall package. When making such a major decision, the headline tax rate shouldn't be the only factor you consider.
Firm NewsObtaining a gambling license in Malta requires navigating strict regulations and interacting with specific authorities. This article provides an overview of the Malta Gaming Authority (MGA) and the Malta Remote Gaming Council (MRGC), explaining their roles in the licensing process and ongoing compliance.
Company FormationWith over 300 days of sunshine and a favorable tax regime, Cyprus is a magnet for international expats. In this guide, we weigh the pros and cons of island life—from the Non-Dom program to the rising cost of living—to help you decide if this Mediterranean haven is the right move for your business and lifestyle.
Company FormationDeciding to start a business and relocate is a major step that requires careful planning. As an EU member state, Cyprus has become a hotspot for international entrepreneurs. Beyond its Mediterranean climate, the island offers a highly competitive tax system and strategic benefits that make it an ideal location for business operations.
Company FormationMalta and tax transparency—do they really go together? Absolutely. In this update, we revisit Finance Minister Edward Scicluna's clear stance on the issue. Despite frequent international criticism, Malta remains a jurisdiction defined by strict compliance, British legal principles, and a robust commitment to the rule of law.
Tax PlanningIn a surprising turn of events, the Portuguese government has temporarily shelved plans to scrap the highly sought-after Non-Habitual Resident (NHR) tax regime by the end of 2023. This follows the resignation of Prime Minister António Costa amidst a corruption investigation, throwing the legislative agenda into disarray.
Life in MaltaMalta’s Finance Minister Edward Scicluna has announced a new task force to ensure international companies in Malta are playing by the rules. The initiative aims to tackle tax avoidance and ensure a level playing field for local businesses by targeting shell companies lacking genuine economic substance.
Firm NewsProjects Malta Limited has been established as a joint venture to elevate Malta's yachting and tourism sectors. With the country already holding Europe's largest shipping register, this new initiative aims to attract high-profile events and further enhance Malta's reputation among yacht owners.
Firm NewsThe Maltese government has confirmed the receipt of seven new applications for yacht marinas across Malta and Gozo. Proposals include developments in Sliema, Cospicua, and Marsaskala, highlighting the island's growing status as a premier maritime hub.
Company FormationE-commerce is growing globally at an average of 18% per year, and Malta is no exception. The Malta Communications Authority has launched a new four-pillar strategy designed to support local businesses and attract international e-commerce companies to the island.
Company FormationThe European Commission's 28th Single Market Scoreboard has once again ranked Malta as a top performer. With a transposition deficit of just 0.2%, Malta secures second place among all Member States, demonstrating its commitment to a robust business environment.
Company FormationMalta's National Statistics Office recently reported a negative inflation rate of -0.05%, a sharp contrast to the previous year. But does this dip really signal deflation? We analyse the causes—primarily energy and transport costs—and what this means for businesses on the island.
Corporate Services at DW&P Dr. Werner & Partners are provided by DW&P Services Ltd. (C 103208) which is regulated by the MFSA and is licensed under Authorised Person ID: DSER-23577 to carry out the activities of a Class C CSP in terms of the Company Services Providers Act (Cap. 529 of the Laws of Malta).