Malta with its stable political atmosphere and well-regulated environment has become a leading remote gaming jurisdiction. As the first country within the European Union regulating iGaming, one notes the legislator’s focus on creating a regulated, transparent and efficient mechanism for the industry. This, together with several other advantages Malta has to offer, has put the Island in a predominant position. It is estimated that Malta hosts around 10% of the world’s online gaming companies. Malta offers very attractive fiscal regimes, whereby gaming taxes differ according to the type of license acquired. This means that investors may avail themselves of tax advantages relative to Maltese companies.
The Gaming Act (Chapter 400 of the Laws of Malta) coupled with the Remote Gaming Regulations (L.N. 176/04) contributes to a more favourable gaming legislative framework in Malta. Together with the Gaming Devices Regulation, these empower the Malta Gaming Authority to license gaming devices within gaming premises in Malta. It is the responsibility of the Malta Gaming Authority to ascertain the suitability of licensees whilst ensuring the observance of the relevant legislation when issuing the relevant gaming licences. Furthermore, licences granted to Casinos, also fall within the remit of the Malta Gaming Authority although such licences may be granted solely by the Government.


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