Legal Assurance on the Application of Tax Law and Structuring Risks

At GB Partners, we conduct focused tax reviews for clients seeking legal clarity on how tax legislation is being applied within their business, transaction, or group structure. These reviews are designed to identify legal risks, ensure alignment with statutory requirements, and provide practical recommendations where adjustments are needed.

Our reviews are especially valuable in the context of restructuring, pre-transaction due diligence, or when there is a concern about exposure to penalties, interest, or reputational damage. We take a risk-based approach, highlighting not only areas of legal uncertainty but also opportunities for improved tax efficiency under Maltese and EU law.

Our tax review services include:

1. Legal assessment of existing tax structures and intra-group arrangements
2. Review of exemptions, incentives, and fiscal rulings in place
3. Analysis of cross-border elements and treaty application
4. Identification of exposure to withholding tax or permanent establishment issues
5. Evaluation of VAT treatment and indirect tax risks
6. Review of documentation for legal sufficiency and consistency
7. Recommendations for remedial action or restructuring, where appropriate

Our tax reviews are objective, legally grounded, and tailored to the nature and scale of your operations. At GB Partners, we help you understand where you stand and what steps can be taken to strengthen your legal and tax position.