• One of the most popular jurisdictions worldwide

• Excellent professional, administrative and IT related services

• Low gaming tax, capped at €466,000 annually

• Low annual costs

Malta has passed new regulations in the years 2000 and 2004 relating to internet based betting offices and remote gaming respectively, which have made it possible and very attractive for foreign investors to use Malta as a base for these lucrative activities which in other jurisdictions are often burdened by high tax rates. There are four classes by which an operator may be licensed depending on the activity to be undertaken. The gaming taxes levied depend on the type of license however the total maximum tax payable per annum by one licensee in respect of any one license is not to exceed Lm200,000 (approximately €466,000). Only companies established in Malta are eligible to obtain a Maltese remote gaming license – such companies being entitled to the tax refunds mentioned above.