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Dr Maria Deguara

Partner

Gaming and Betting

DF Advocates delivers a professional and comprehensive array of services, advising and assisting interested organisations in the setting up of their gaming and IT operations in Malta. The law firm pursues a direct and effective approach guaranteeing prompt personal services and responsive solutions, expediting the realization of its client’s objectives and targets.

The technology industry is a fast-paced sector continuously evolving and requiring timely advice and action. We offer a complete range of legal services tailored to the technology industry, including:

  • Company formation and incorporation;
  • IP protection, exploitation and litigation;
  • Data protection and privacy;
  • Drafting of and reviewing of outsourcing, software licensing and distribution agreements;
  • Software and mobile app development agreements;
  • Guidance on fiscal issues;  
  • Legal and regulatory consultations.

Having been the first Member State in the EU to enact a complete regulatory framework dealing with remote gaming, Malta has earned a reputation as an undeniable leader in the regulation of the remote gaming sector.

Malta’s remote gaming legal framework has recently undergone a major legal overhaul greatly benefitting operators within the gaming industry. The new framework sees all existing legislation being repealed and replaced with a single Act of Parliament (the Gaming Act) together with subsidiary legislation, directives and guidelines covering the main remote gaming matters.

A few of the advantageous key changes brought about through the new legislation include: the replacement of the present multi-licence system with a system consisting of two different licences depending on whether a Business-to-Consumer (B2C) licence or a Business-to-Business (B2B) licence is sought; simplifying taxation into one flow with two main layers; the exemption of B2B licensees from gaming tax, and; a 1-year exemption on compliance contribution for start-up undertakings. 

In addition to that, it is widely recognized that our tax rates are some of the most favourable amongst jurisdictions worldwide. Malta has established a full imputation system of taxation whereby corporate tax charged to the Company is imputed in full to the shareholder’s tax liability with the occurrence of a dividend distribution. Therefore, a shareholder, whether an individual or corporate, will not be charged tax twice on dividends due to the full imputation of tax paid by the Company towards the shareholders’ tax liability. Malta operates a refundable tax credit system whereby non-resident shareholders are entitled to claim refunds of up to six sevenths of tax charged to the company resulting in an effective tax rate as low as 5%.

We take pride in the experience gained in supporting a vast diversity of clientele in setting up and operating their remote gaming business in Malta. With the extensive experience and expertise obtained over the years, DF’s gaming team can help you find the solutions necessary to operate successfully within the gaming industry.

For further information on how DF Advocates can provide assistance in your gaming and betting law requirements, kindly contact us on info@dfadvocates.com.

Services include:

  • Company formation and incorporation;
  • Advice and assistance throughout the licensing process;
  • Legal and regulatory consultation;
  • Compliance assistance;
  • Guidance on fiscal issues; 
  • Links through the firm’s network of service providers, to software and telecommunication infrastructure providers, accounting and auditing firms, and other support service providers;
  • Drafting and reviewing of agreements.

Dr Maria Deguara

Partner

DF is my go to firm for legal advice.
They have assisted me on a broad array of projects including a MFSA regulated bank, a MSE listed fund and family tax planning. They are knowledgeable and business oriented at the same time, which is rare.

Frank Sekula
Owner
AgriBank plc

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