Malta's Tax and Customs Administration (MTCA) has published the Guideline in Relation to the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules, which contains guidance on the application of the new flat tax rate regime introduced by the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules 2025 (Legal Notice 250 of 2025). As previously reported, the rules establish a preferential tax regime for qualifying se…