Sheltons Malta

Meet Stefan Manara. On the surface, he is the calmest person in the room. Measured, composed, the kind of presence that makes complex situations feel manageable. As Senior Corporate Manager at Sheltons, he works within the legal team on project-based matters, bringing a sharp legal mind and a quiet authority to everything he touches.

But here is the thing about Stefan. He worries occasionally, perhaps more than most people give him credit for. The laidback exterior that everyone sees? It does not always tell the full story. This same characteristic can be a strength, as it reflects the importance he places on both the quality of his work and the satisfaction of his clients.

Away from the office, Stefan has a passion for speed and new experiences. He was a competitive sprinter in his earlier years, always among the fastest and whilst he is not entirely sure that still holds true today, the instinct never left him. These days that need for speed lives in his passion for Formula One and years of dabbling in karting. The legal briefs can wait. When there is a race on, Stefan is watching.

Then there is the toddler. Life at home means constant motion, constant entertainment and the kind of beautiful exhaustion that only parents of small children truly understand. He would not trade it for anything.

Japan, America, Australia. All on the bucket list. All waiting.
What keeps him at Sheltons? A supportive, close-knit team, a culture where questions are always welcome, and a wealth of collective expertise that makes every day a chance to learn something new. Stefan values that more than most.

"Work hard, stay present and make time for what matters most." From someone who manages legal complexity by day and toddler chaos by evening, that is not just a motto. It is a way of life.
We are glad he is on our team.

This is part of our series, where we go beyond the role and introduce the person. You have already met Debbie, Anthony and Jessica. Stay tuned for more.
💬 Ask Stefan anything about Formula One, cars, or the corporate and legal world. Drop your question in the comments, he will answer himself.

Behind every company is a business owner making important decisions, often in unfamiliar territory.
Being part of that journey is a responsibility we never take lightly.

Attention: Personal Tax Return Deadlines Approaching in Malta

If filing your personal tax return has been sitting at the bottom of your to-do list, this is a timely reminder to take care of it before the deadline.

Basis Year 2025 deadlines:
-> Manual submission: 30 June 2026
-> Online filing: 31 July 2026

That extra month for online filing may seem generous, but deadlines have a habit of arriving faster than expected.

Whether you are:
• An individual with multiple sources of income
• An expat recently relocated to Malta
• A shareholder or director
• A high-net-worth individual
Getting your return right (not simply submitted), can make a significant difference.
A tax return is also an opportunity to review your position, identify planning opportunities where appropriate and ensure full compliance with your obligations.

If you would like assistance with your Malta personal tax return, our team would be happy to help.

https://www.sheltonsmalta.com/contact/

What happens when corporate documents and shareholder agreements do not say the same thing?
The answer is not always intuitive.
We have covered the topic to bring clarity to how the two instruments interact in practice
https://www.sheltonsmalta.com/shareholders-agreement-vs-articles-of-association-malta/

Eligibility for the 10% part-time tax rate is often overlooked.
Find out if it applies to you:
https://www.sheltonsmalta.com/part-time-employment-tax-malta/

There are people who surprise you the moment you look past the job title.
Jessica is one of them.

As Client Accountant at Sheltons, she manages the accounting activities for a portfolio of clients. Precise and essential to everything running smoothly. Numbers are her language at work. But the moment she steps away from the desk, the story changes completely.

She travels whenever life allows it, with Asia sitting at the top of her list. She plays board games with the same quiet focus she brings to client work. And when the weekend calls for something wilder, Jessica answers: adventure hikes, open trails, the kind of outdoor activities that most people talk about and few actually do.

Ask her what music she listens to and she will tell you: all of it. No genre, no limits, no box. Which tells you something important about who Jessica is - someone who moves through the world with curiosity and without unnecessary boundaries.

What keeps her at Sheltons? And half the office would say the same. "The team, the balance, and the fact that learning never really stops here."

Her motto is "Everything starts with a dream to achieve." For someone already chasing trails, planning trips to Asia and curious about business development, this quote is a direction of travel.

We are glad she is on our team.

This is part of our series, where we go beyond the role and introduce the person. You have already met Debbie and Anthony. Stay tuned for more.
💬 Ask Jessica anything about… travel or business development. Drop your question in the comments and she replies.

Summer plans are already filling calendars faster than tax deadlines.

Meanwhile, Malta’s Personal Income Tax Returns for Basis Year 2025 have officially been issued and filing deadlines will arrive sooner than many expect.
A little preparation now can help avoid unnecessary last-minute pressure later.

Read more here: https://www.sheltonsmalta.com/malta-tax-returns-2025-deadlines/

Highly skilled professionals earning above EUR 65,000 may qualify for a 15% income tax rate in Malta under the 2026 regime.

Eligibility is subject to specific criteria and regulatory conditions across defined sectors.
Our latest article outlines the key parameters and recent clarifications issued by the Malta Tax and Customs Administration.
Read more: https://www.sheltonsmalta.com/tax-treatment-highly-skilled-individuals-2026/



Most businesses don’t get rejected for funding because the idea is bad.
They get rejected because they applied too early.

Funding authorities assess the project, but what is crucial, they assess the business behind it.
And when something feels rushed, inconsistent or unsupported, it raises one thought: risk.
The strongest applications aren’t the fastest.
They are the most prepared.

If you are considering applying for public funding in Malta, this is worth a read:
https://www.sheltonsmalta.com/how-to-prepare-for-public-funding/

If closing a company in Malta has ever felt like more process than progress… this one’s worth your attention.

The Companies (Amendment) Act, 2025 introduces a simplified dissolution procedure for inactive companies - cutting out the liquidator and streamlining the process.

Less bureaucracy. More efficiency.
But also, stricter criteria and greater director responsibility.

In our latest article, we break down:
• who qualifies
• what’s changed
• what to watch out for

Read more: https://www.sheltonsmalta.com/simplified-company-dissolution-malta-companies-act-214a/