Malta is increasingly becoming an attractive jurisdiction for setting up investment funds, be they retail funds or professional investor funds (including hedge funds). Besides the fact that funds invested overseas are completely exempt from tax, Malta does not impose any tax on the net asset value of the fund. In addition, the licensing procedure which is based on EU norms is mindful and reactive to clients’ needs. The survey has revealed that the funds industry in Malta has experienced significant growth during the past year and an overwhelming 98% stated that they expect a further expansion of the sector in the years to come.
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