• The regulatory framework affords the ‘right fit' for a multitude of operational structures with the benefit of being licenced within an EU member state.
• An efficient and relatively low cost licencing process.
• Low costs with regards office space, support services, workforce and bandwidth.
• Flexible but detailed procedures which focus on consumer protection allow for an enhanced client/operator relationship.
• Gaming tax rates are highly competitive both for startups and established operators in light of the tax capping mechanism which limits the gaming tax payable annually in respect of each license held to a maximum of €466,000.
• Corporate service providers with a highly skilled work force and charging competitive rates, acting as a one-stop shop for back office functions.
• A range of incentives aimed at facilitating investment.
• The long-term vision for the industry, now coming to fruition, has resulted in the development of clusters to make Malta a full-service domicile in every respect.

As of June 2011, the application process has been harmonised into a singular stage and applicants can submit all the required information at one go. In the application

stage the LGA assesses whether an applicant:

• Is fit and proper to conduct gaming business
• Is correctly prepared from a business strategy perspective
• Has the operational and statutory requirements to meet the legal obligations expected by Maltese Law
• Has correctly implemented what has been applied for, on a technical environment before going live

On successful completion of the certification process, the LGA issues a five year licence.

The application fee for a new licence of any class is €2,330. This fee is payable together with the submission of an application for the licence. The fee for the licence renewal (i.e. for a subsequent 5-year period) is €1,500.

The annual licence fee for any class of licence is €8,500

There are four classes within which an operator may be licensed depending on the game risk assumed:

Class 1 on 4 – operators managing their own risk on repetitive games (e.g. casino-type games, skill games and online lotteries) operating on a third party platform duly licensed by the LGA. Other taxes may apply.

Class 2 on 4 – operators managing their own risk on events based on a matchbook (fixed odds betting, pool betting and spread betting) operating on a third party platform duly licensed by the LGA. Other taxes may apply.

Class 3 on 4 – operators promoting and abetting from Malta & taking a commission from promoting and/or abetting games (P2P, poker networks, betting exchange and game portals) operating on a third party platform duly licensed by the LGA. Other taxes may apply.

EMCS International offers a wide range of services relative to local Remote Gaming regulations including:

• Assisting operators with the application and pre-application processes
• Preparation of all other necessary documentation
• Identifying key officials
• Preparation of business plan
• Tailored VAT consultancy 
• Tax Consultancy - corporate and executive
• Ongoing support on a case-by-case basis including accounts, compliance with LGA submissions, payroll and preparation of financial statements