Malta has published Legal Notice 156 of 2021 in the Official Gazette, which contains the Investment Aid 2021 Regulations, 2021. The regulations provide support for initial investment projects that result in the development, expansion, diversification, or a fundamental change in the carrying out of a qualifying economic activity. An undertaking carrying on or intending to carry out a qualifying activity that may contribute to the economic development of Malta shall be assisted by means of a tax credit (which may be claimed against future tax bills) or a cash grant calculated as a percentage of the qualifying expenditure. A qualifying...