{"id":11533,"date":"2026-02-16T11:00:58","date_gmt":"2026-02-16T10:00:58","guid":{"rendered":"https:\/\/expatax.mt\/?p=11533"},"modified":"2026-02-23T09:21:25","modified_gmt":"2026-02-23T08:21:25","slug":"microinvest-2026-a-malte","status":"publish","type":"post","link":"https:\/\/expatax.mt\/fr\/microinvest-2026-in-malta\/","title":{"rendered":"MicroInvest 2026 \u00e0 Malte : Guide pratique du cr\u00e9dit d'imp\u00f4t pour les PME et les travailleurs ind\u00e9pendants"},"content":{"rendered":"<p>Malte continue de se positionner comme une juridiction favorable aux entreprises, en particulier aux petites et moyennes entreprises. Pour les entreprises et les travailleurs ind\u00e9pendants op\u00e9rant localement, le r\u00e9gime MicroInvest reste l'une des incitations fiscales les plus pertinentes.<\/p>\n\n\n\n<p>Le Micro-investissement 2026 concerne principalement les entreprises qui ont encouru des d\u00e9penses \u00e9ligibles en 2025 et qui souhaitent b\u00e9n\u00e9ficier d'un cr\u00e9dit d'imp\u00f4t sur leurs futures obligations en mati\u00e8re d'imp\u00f4t sur le revenu. Cet article explique comment fonctionne le r\u00e9gime, qui peut en b\u00e9n\u00e9ficier, quels co\u00fbts peuvent \u00eatre d\u00e9duits et quelles sont les principales consid\u00e9rations en mati\u00e8re de conformit\u00e9.<\/p>\n\n\n\n<p><strong>Qu'est-ce que le r\u00e9gime MicroInvest ?<\/strong><\/p>\n\n\n\n<p>MicroInvest est g\u00e9r\u00e9 par Malta Enterprise et fournit un cr\u00e9dit d'imp\u00f4t (et non une subvention en esp\u00e8ces) aux micro et petites entreprises \u00e9ligibles.<\/p>\n\n\n\n<h5 id=\"the-tax-credit-is-calculated-as-a-percentage-of\" class=\"wp-block-heading\">Le cr\u00e9dit d'imp\u00f4t est calcul\u00e9 en pourcentage :<\/h5>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bg-inverse\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ol class=\"wp-block-list is-style-cnvs-list-styled\">\n<li>D\u00e9penses d'investissement admissibles ; et\/ou<\/li>\n\n\n\n<li>Augmentation des co\u00fbts salariaux, le cas \u00e9ch\u00e9ant<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<h5 id=\"for-expenditure-incurred-in-2025-the-tax-credit-rate-is-generally\" class=\"wp-block-heading\">Pour les d\u00e9penses effectu\u00e9es en 2025, le taux du cr\u00e9dit d'imp\u00f4t est g\u00e9n\u00e9ralement de :<\/h5>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bg-inverse\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ol class=\"wp-block-list is-style-cnvs-list-styled\">\n<li>45% des co\u00fbts \u00e9ligibles<\/li>\n\n\n\n<li>Jusqu'\u00e0 65% pour les entreprises op\u00e9rant \u00e0 partir de Gozo (sous r\u00e9serve des r\u00e8gles du r\u00e9gime)<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-orange-color has-alpha-channel-opacity has-orange-background-color has-background is-style-wide\"\/>\n\n\n\n<p class=\"has-text-align-center\"><strong>Le cr\u00e9dit est d\u00e9livr\u00e9 sous la forme d'un certificat de cr\u00e9dit d'imp\u00f4t et est g\u00e9n\u00e9ralement utilis\u00e9 pour compenser l'imp\u00f4t sur le revenu d\u00fb conform\u00e9ment aux conditions du r\u00e9gime.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-orange-color has-alpha-channel-opacity has-orange-background-color has-background is-style-wide\"\/>\n\n\n\n<h2 id=\"who-is-eligible\" class=\"wp-block-heading\"><strong>Qui est \u00e9ligible ?<\/strong><\/h2>\n\n\n\n<p>Pour b\u00e9n\u00e9ficier du programme MicroInvest, l'entreprise doit g\u00e9n\u00e9ralement atteindre les seuils fix\u00e9s pour les PME :<\/p>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bg-inverse\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ul class=\"wp-block-list is-style-cnvs-list-styled-positive\">\n<li>Moins de 50 employ\u00e9s \u00e0 temps plein<\/li>\n\n\n\n<li>Chiffre d'affaires ou total du bilan n'exc\u00e9dant pas 10 millions d'euros<\/li>\n\n\n\n<li>Au moins un employ\u00e9 (\u00e0 temps plein ou \u00e0 temps partiel) au moment de la demande<\/li>\n\n\n\n<li>Respect des obligations fiscales, de la TVA et de la s\u00e9curit\u00e9 sociale<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h5 id=\"the-scheme-applies-to\" class=\"wp-block-heading\">Le r\u00e9gime s'applique \u00e0 :<\/h5>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bg-inverse\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ul class=\"wp-block-list is-style-cnvs-list-styled-positive\">\n<li>Soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e<\/li>\n\n\n\n<li>Partenariats<\/li>\n\n\n\n<li>Travailleurs ind\u00e9pendants<\/li>\n\n\n\n<li>Entreprises familiales enregistr\u00e9es<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>Les r\u00e8gles de l\u201c\u201dentreprise unique\" peuvent s'appliquer, ce qui signifie que des entit\u00e9s connect\u00e9es peuvent \u00eatre trait\u00e9es comme un seul groupe aux fins du calcul des plafonds. Cela est particuli\u00e8rement important pour les propri\u00e9taires d'entreprises qui exploitent plusieurs structures.<\/p>\n\n\n\n<h3 id=\"what-expenditure-qualifies\" class=\"wp-block-heading\"><strong>Quelles sont les d\u00e9penses admissibles ?<\/strong><\/h3>\n\n\n\n<p>Les d\u00e9penses \u00e9ligibles comprennent g\u00e9n\u00e9ralement les investissements qui renforcent ou modernisent l'entreprise.<\/p>\n\n\n\n<h5 id=\"common-qualifying-categories-include\" class=\"wp-block-heading\">Les cat\u00e9gories de qualification les plus courantes sont les suivantes<\/h5>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bordered\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ol class=\"wp-block-list is-style-cnvs-list-styled\">\n<li>Acquisition de machines et d'\u00e9quipements<\/li>\n\n\n\n<li>Technologie et investissement num\u00e9rique (logiciels, mat\u00e9riel, syst\u00e8mes d'entreprise, sites web)<\/li>\n\n\n\n<li>R\u00e9novation et modernisation des locaux professionnels<\/li>\n\n\n\n<li>V\u00e9hicules commerciaux, sous r\u00e9serve des restrictions du r\u00e9gime<\/li>\n\n\n\n<li>Certification et normes de qualit\u00e9<\/li>\n\n\n\n<li>Augmentation des co\u00fbts salariaux, lorsque les conditions sont remplies<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<p>Les d\u00e9penses doivent \u00eatre correctement document\u00e9es par des factures et des preuves de paiement. Certaines exclusions s'appliquent et les transactions avec des parties li\u00e9es peuvent n\u00e9cessiter un examen plus approfondi.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p> Important : \u00e9valuez soigneusement votre \u00e9ligibilit\u00e9 avant de soumettre une demande.<\/p><\/blockquote><\/figure>\n\n\n\n<h2 id=\"tax-credit-caps\" class=\"wp-block-heading\"><strong>Plafonds des cr\u00e9dits d'imp\u00f4t<\/strong><\/h2>\n\n\n\n<p>MicroInvest offre un cr\u00e9dit d'imp\u00f4t calcul\u00e9 en pourcentage des d\u00e9penses \u00e9ligibles encourues par les petites et micro entreprises \u00e9ligibles. Pour les co\u00fbts encourus en 2025, le taux standard est de 45% d'investissement \u00e9ligible, avec un taux major\u00e9 allant jusqu'\u00e0 65% pour les entreprises op\u00e9rant \u00e0 partir de Gozo, sous r\u00e9serve des conditions du r\u00e9gime applicable. L'avantage est accord\u00e9 sous la forme d'un certificat de cr\u00e9dit d'imp\u00f4t d\u00e9livr\u00e9 par Malta Enterprise et est imput\u00e9 sur l'imp\u00f4t sur le revenu futur conform\u00e9ment aux r\u00e8gles du r\u00e9gime. Il est important de noter que le MicroInvest n'est pas une subvention en esp\u00e8ces mais une incitation fiscale destin\u00e9e \u00e0 r\u00e9duire la charge fiscale effective de l'investissement des entreprises.<\/p>\n\n\n\n<h2 id=\"application-deadlines-for-microinvest-2026\" class=\"wp-block-heading\"><strong>Dates limites de d\u00e9p\u00f4t des candidatures pour MicroInvest 2026<\/strong><\/h2>\n\n\n\n<p>Pour les d\u00e9penses effectu\u00e9es au cours de l'ann\u00e9e 2025, les \u00e9ch\u00e9ances pr\u00e9vues sont les suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-cs-list-styled-positive-circle-1\">\n<li>25 mars 2026 - Travailleurs ind\u00e9pendants<\/li>\n\n\n\n<li>27 mai 2026 - Entreprises<\/li>\n\n\n\n<li>25 novembre 2026 - Date limite pour les soumissions tardives<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p><a href=\"https:\/\/maltaenterprise.com\/sites\/default\/files\/Micro%20Invest%20FAQs%20%28Version%204.4%29%20FINAL.pdf\" data-type=\"link\" data-id=\"https:\/\/maltaenterprise.com\/sites\/default\/files\/Micro%20Invest%20FAQs%20%28Version%204.4%29%20FINAL.pdf\" rel=\"nofollow noopener\" target=\"_blank\">Questions et r\u00e9ponses sur le micro-investissement<\/a><\/p><cite>Les candidatures sont soumises par l'interm\u00e9diaire du <a href=\"https:\/\/clientportal.maltaenterprise.com\/\" data-type=\"link\" data-id=\"https:\/\/clientportal.maltaenterprise.com\/\" rel=\"nofollow noopener\" target=\"_blank\">Portail client de Malta Enterprise<\/a>.<\/cite><\/blockquote><\/figure>\n\n\n\n<p class=\"has-text-align-center\"><strong>Les soumissions tardives peuvent \u00eatre accept\u00e9es dans le d\u00e9lai final, mais une pr\u00e9paration pr\u00e9coce r\u00e9duit le risque de non-conformit\u00e9.<\/strong><\/p>\n\n\n\n<h2 id=\"compliance-considerations\" class=\"wp-block-heading\"><strong>Consid\u00e9rations relatives \u00e0 la conformit\u00e9<\/strong><\/h2>\n\n\n\n<p>Les entreprises devraient revoir leur position :<\/p>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bg-inverse\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ol class=\"wp-block-list\">\n<li>L'exigence de l'employ\u00e9 est-elle satisfaite \u00e0 la date de la demande ?<\/li>\n\n\n\n<li>Si toutes les d\u00e9penses d\u00e9clar\u00e9es rel\u00e8vent strictement des cat\u00e9gories \u00e9ligibles<\/li>\n\n\n\n<li>L'engagement d\u00e9passe-t-il les plafonds cumul\u00e9s ?<\/li>\n\n\n\n<li>La question de savoir si les entit\u00e9s li\u00e9es affectent l'\u00e9ligibilit\u00e9 aux r\u00e8gles de l'entreprise unique<\/li>\n\n\n\n<li>Interaction avec d'autres aides d'\u00c9tat re\u00e7ues<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-orange-color has-alpha-channel-opacity has-orange-background-color has-background is-style-wide\"\/>\n\n\n\n<p class=\"has-text-align-center\"><strong>Une classification incorrecte des d\u00e9penses ou une documentation incompl\u00e8te peut entra\u00eener une r\u00e9duction des droits.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-orange-color has-alpha-channel-opacity has-orange-background-color has-background is-style-wide\"\/>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-expatax-malta wp-block-embed-expatax-malta\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"YAt3fChWdo\"><a href=\"https:\/\/expatax.mt\/fr\/fiscalite-indirecte-a-malte-ce-quil-faut-savoir\/\">La fiscalit\u00e9 indirecte \u00e0 Malte : Ce qu'il faut savoir pour rester en conformit\u00e9<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&quot;La fiscalit\u00e9 indirecte \u00e0 Malte : Ce qu&#039;il faut savoir pour rester conforme&quot; - Expatax Malta\" src=\"https:\/\/expatax.mt\/indirect-taxation-in-malta-what-you-need-to-know\/embed\/#?secret=yclns1MZFm#?secret=YAt3fChWdo\" data-secret=\"YAt3fChWdo\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 id=\"planning-ahead-budget-2026-updates\" class=\"wp-block-heading\"><strong>Planifier l'avenir : Mise \u00e0 jour du budget 2026<\/strong><\/h2>\n\n\n\n<p>Les discussions sur le budget 2026 ont fait r\u00e9f\u00e9rence \u00e0 des am\u00e9liorations potentielles du r\u00e9gime MicroInvest, y compris l'augmentation des plafonds et un accent plus fort sur le num\u00e9rique. Toutefois, les entreprises doivent s'appuyer sur les lignes directrices officielles de Malta Enterprise applicables \u00e0 l'ann\u00e9e de d\u00e9penses concern\u00e9e. Les investissements r\u00e9alis\u00e9s en 2025 doivent suivre les r\u00e8gles applicables \u00e0 cette p\u00e9riode de d\u00e9claration.<\/p>\n\n\n\n<h2 id=\"conclusion\" class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p>Le MicroInvestissement 2026 offre un incitant fiscal structur\u00e9 et pratique aux PME et aux ind\u00e9pendants qui ont investi dans leur entreprise au cours de l'ann\u00e9e 2025. S'il est correctement utilis\u00e9, il peut r\u00e9duire de mani\u00e8re significative l'exposition effective \u00e0 l'imp\u00f4t et am\u00e9liorer le flux de tr\u00e9sorerie apr\u00e8s l'investissement.<\/p>\n\n\n\n<p>Toutefois, le r\u00e9gime est soumis \u00e0 des exigences strictes en mati\u00e8re d'\u00e9ligibilit\u00e9 et de documentation. Une planification et un examen minutieux sont essentiels pour s'assurer que le cr\u00e9dit d'imp\u00f4t est \u00e0 la fois maximis\u00e9 et conforme.<\/p>\n\n\n\n<p>Pour les entreprises op\u00e9rant \u00e0 Malte, le MicroInvest devrait faire partie d'une strat\u00e9gie fiscale et d'investissement plus large plut\u00f4t que d'\u00eatre trait\u00e9 comme une opportunit\u00e9 ind\u00e9pendante.<\/p>\n\n\n\n<h2 id=\"how-expatax-malta-can-assist\" class=\"wp-block-heading\"><strong>Comment Expatax Malta peut vous aider<\/strong><\/h2>\n\n\n\n<p><a href=\"https:\/\/expatax.mt\/fr\/formulaire-de-contact\/\" data-type=\"link\" data-id=\"https:\/\/expatax.mt\/contact-form\/\">Nous pouvons coordonner un examen initial et vous mettre en contact avec nos partenaires fiscaux agr\u00e9\u00e9s pour \u00e9valuer votre \u00e9ligibilit\u00e9 et pr\u00e9parer la demande.<\/a><\/p>\n\n\n\n<p>Nos partenaires soutiennent les entreprises dans les domaines suivants<\/p>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-shadow\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ul class=\"wp-block-list is-style-cnvs-list-styled-positive\">\n<li>V\u00e9rifier si votre entreprise est \u00e9ligible aux r\u00e8gles applicables aux PME et aux entreprises individuelles<\/li>\n\n\n\n<li>\u00c9valuer les d\u00e9penses de 2025 qui peuvent faire l'objet d'une demande de remboursement en bonne et due forme<\/li>\n\n\n\n<li>V\u00e9rification du respect des seuils de minimis de l'UE en mati\u00e8re d'aides d'\u00c9tat<\/li>\n\n\n\n<li>Structurer correctement le calcul des co\u00fbts salariaux<\/li>\n\n\n\n<li>Veiller \u00e0 ce que la documentation soit conforme aux exigences de l'entreprise maltaise<\/li>\n\n\n\n<li>Int\u00e9grer la demande de MicroInvest dans votre planification fiscale plus large<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>Pour les entrepreneurs expatri\u00e9s, les PME \u00e9trang\u00e8res et les entreprises maltaises nouvellement cr\u00e9\u00e9es, <a href=\"https:\/\/clientportal.maltaenterprise.com\/\" data-type=\"link\" data-id=\"https:\/\/clientportal.maltaenterprise.com\/\" rel=\"nofollow noopener\" target=\"_blank\">MicroInvest<\/a> devrait s'inscrire dans le cadre d'un examen strat\u00e9gique plus large de la fiscalit\u00e9. Le cr\u00e9dit d'imp\u00f4t a un impact sur l'exposition \u00e0 l'imp\u00f4t sur le revenu, la planification des actionnaires, le calendrier des dividendes et la structuration g\u00e9n\u00e9rale de l'entreprise.<\/p>\n\n\n\n<p>Si votre entreprise a r\u00e9alis\u00e9 des investissements admissibles au cours de l'ann\u00e9e 2025 et que vous envisagez de d\u00e9poser une demande au titre du programme MicroInvest 2026, nous vous recommandons de revoir votre position bien avant la date limite de d\u00e9p\u00f4t des demandes.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-orange-color has-alpha-channel-opacity has-orange-background-color has-background is-style-wide\"\/>\n\n\n\n<ul class=\"wp-block-social-links aligncenter is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-facebook  wp-block-social-link\"><a href=\"https:\/\/www.facebook.com\/expatax.mt\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 2C6.5 2 2 6.5 2 12c0 5 3.7 9.1 8.4 9.9v-7H7.9V12h2.5V9.8c0-2.5 1.5-3.9 3.8-3.9 1.1 0 2.2.2 2.2.2v2.5h-1.3c-1.2 0-1.6.8-1.6 1.6V12h2.8l-.4 2.9h-2.3v7C18.3 21.1 22 17 22 12c0-5.5-4.5-10-10-10z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Facebook<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-instagram  wp-block-social-link\"><a href=\"https:\/\/www.instagram.com\/_expatax_mt\/\" class=\"wp-block-social-link-anchor\" rel=\"nofollow noopener\" target=\"_blank\"><svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12,4.622c2.403,0,2.688,0.009,3.637,0.052c0.877,0.04,1.354,0.187,1.671,0.31c0.42,0.163,0.72,0.358,1.035,0.673 c0.315,0.315,0.51,0.615,0.673,1.035c0.123,0.317,0.27,0.794,0.31,1.671c0.043,0.949,0.052,1.234,0.052,3.637 s-0.009,2.688-0.052,3.637c-0.04,0.877-0.187,1.354-0.31,1.671c-0.163,0.42-0.358,0.72-0.673,1.035 c-0.315,0.315-0.615,0.51-1.035,0.673c-0.317,0.123-0.794,0.27-1.671,0.31c-0.949,0.043-1.233,0.052-3.637,0.052 s-2.688-0.009-3.637-0.052c-0.877-0.04-1.354-0.187-1.671-0.31c-0.42-0.163-0.72-0.358-1.035-0.673 c-0.315-0.315-0.51-0.615-0.673-1.035c-0.123-0.317-0.27-0.794-0.31-1.671C4.631,14.688,4.622,14.403,4.622,12 s0.009-2.688,0.052-3.637c0.04-0.877,0.187-1.354,0.31-1.671c0.163-0.42,0.358-0.72,0.673-1.035 c0.315-0.315,0.615-0.51,1.035-0.673c0.317-0.123,0.794-0.27,1.671-0.31C9.312,4.631,9.597,4.622,12,4.622 M12,3 C9.556,3,9.249,3.01,8.289,3.054C7.331,3.098,6.677,3.25,6.105,3.472C5.513,3.702,5.011,4.01,4.511,4.511 c-0.5,0.5-0.808,1.002-1.038,1.594C3.25,6.677,3.098,7.331,3.054,8.289C3.01,9.249,3,9.556,3,12c0,2.444,0.01,2.751,0.054,3.711 c0.044,0.958,0.196,1.612,0.418,2.185c0.23,0.592,0.538,1.094,1.038,1.594c0.5,0.5,1.002,0.808,1.594,1.038 c0.572,0.222,1.227,0.375,2.185,0.418C9.249,20.99,9.556,21,12,21s2.751-0.01,3.711-0.054c0.958-0.044,1.612-0.196,2.185-0.418 c0.592-0.23,1.094-0.538,1.594-1.038c0.5-0.5,0.808-1.002,1.038-1.594c0.222-0.572,0.375-1.227,0.418-2.185 C20.99,14.751,21,14.444,21,12s-0.01-2.751-0.054-3.711c-0.044-0.958-0.196-1.612-0.418-2.185c-0.23-0.592-0.538-1.094-1.038-1.594 c-0.5-0.5-1.002-0.808-1.594-1.038c-0.572-0.222-1.227-0.375-2.185-0.418C14.751,3.01,14.444,3,12,3L12,3z M12,7.378 c-2.552,0-4.622,2.069-4.622,4.622S9.448,16.622,12,16.622s4.622-2.069,4.622-4.622S14.552,7.378,12,7.378z M12,15 c-1.657,0-3-1.343-3-3s1.343-3,3-3s3,1.343,3,3S13.657,15,12,15z M16.804,6.116c-0.596,0-1.08,0.484-1.08,1.08 s0.484,1.08,1.08,1.08c0.596,0,1.08-0.484,1.08-1.08S17.401,6.116,16.804,6.116z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Instagram<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-linkedin  wp-block-social-link\"><a href=\"https:\/\/www.linkedin.com\/company\/expatax-malta\" class=\"wp-block-social-link-anchor\" rel=\"nofollow noopener\" target=\"_blank\"><svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-whatsapp  wp-block-social-link\"><a href=\"https:\/\/www.whatsapp.com\/channel\/0029Vb14UY13AzNPnmiOcd1V%20\" class=\"wp-block-social-link-anchor\" rel=\"nofollow noopener\" target=\"_blank\"><svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M 12.011719 2 C 6.5057187 2 2.0234844 6.478375 2.0214844 11.984375 C 2.0204844 13.744375 2.4814687 15.462563 3.3554688 16.976562 L 2 22 L 7.2324219 20.763672 C 8.6914219 21.559672 10.333859 21.977516 12.005859 21.978516 L 12.009766 21.978516 C 17.514766 21.978516 21.995047 17.499141 21.998047 11.994141 C 22.000047 9.3251406 20.962172 6.8157344 19.076172 4.9277344 C 17.190172 3.0407344 14.683719 2.001 12.011719 2 z M 12.009766 4 C 14.145766 4.001 16.153109 4.8337969 17.662109 6.3417969 C 19.171109 7.8517969 20.000047 9.8581875 19.998047 11.992188 C 19.996047 16.396187 16.413812 19.978516 12.007812 19.978516 C 10.674812 19.977516 9.3544062 19.642812 8.1914062 19.007812 L 7.5175781 18.640625 L 6.7734375 18.816406 L 4.8046875 19.28125 L 5.2851562 17.496094 L 5.5019531 16.695312 L 5.0878906 15.976562 C 4.3898906 14.768562 4.0204844 13.387375 4.0214844 11.984375 C 4.0234844 7.582375 7.6067656 4 12.009766 4 z M 8.4765625 7.375 C 8.3095625 7.375 8.0395469 7.4375 7.8105469 7.6875 C 7.5815469 7.9365 6.9355469 8.5395781 6.9355469 9.7675781 C 6.9355469 10.995578 7.8300781 12.182609 7.9550781 12.349609 C 8.0790781 12.515609 9.68175 15.115234 12.21875 16.115234 C 14.32675 16.946234 14.754891 16.782234 15.212891 16.740234 C 15.670891 16.699234 16.690438 16.137687 16.898438 15.554688 C 17.106437 14.971687 17.106922 14.470187 17.044922 14.367188 C 16.982922 14.263188 16.816406 14.201172 16.566406 14.076172 C 16.317406 13.951172 15.090328 13.348625 14.861328 13.265625 C 14.632328 13.182625 14.464828 13.140625 14.298828 13.390625 C 14.132828 13.640625 13.655766 14.201187 13.509766 14.367188 C 13.363766 14.534188 13.21875 14.556641 12.96875 14.431641 C 12.71875 14.305641 11.914938 14.041406 10.960938 13.191406 C 10.218937 12.530406 9.7182656 11.714844 9.5722656 11.464844 C 9.4272656 11.215844 9.5585938 11.079078 9.6835938 10.955078 C 9.7955938 10.843078 9.9316406 10.663578 10.056641 10.517578 C 10.180641 10.371578 10.223641 10.267562 10.306641 10.101562 C 10.389641 9.9355625 10.347156 9.7890625 10.285156 9.6640625 C 10.223156 9.5390625 9.737625 8.3065 9.515625 7.8125 C 9.328625 7.3975 9.131125 7.3878594 8.953125 7.3808594 C 8.808125 7.3748594 8.6425625 7.375 8.4765625 7.375 z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">WhatsApp<\/span><\/a><\/li><\/ul>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-orange-color has-alpha-channel-opacity has-orange-background-color has-background is-style-wide\"\/>\n\n\n\n<h2 id=\"further-reads\" class=\"wp-block-heading\">Autres lectures<\/h2>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-expatax-malta wp-block-embed-expatax-malta\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"7QGmCcZGRV\"><a href=\"https:\/\/expatax.mt\/fr\/exemption-de-pension-ce-que-les-retraites-de-malte-doivent-savoir\/\">Exemption de pension 2026 : ce que les retrait\u00e9s de Malte doivent savoir<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u201cExemption de pension 2026 : ce que les retrait\u00e9s de Malte doivent savoir\u201d - Expatax Malta\" src=\"https:\/\/expatax.mt\/pension-exemption-what-retirees-in-malta-need-to-know\/embed\/#?secret=dQrSvi7I8O#?secret=7QGmCcZGRV\" data-secret=\"7QGmCcZGRV\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-expatax-malta wp-block-embed-expatax-malta\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"YitLm2so37\"><a href=\"https:\/\/expatax.mt\/fr\/avantages-sociaux-a-malte-exonerations-fiscales-expliquees\/\">Avantages sociaux \u00e0 Malte : Les exon\u00e9rations fiscales expliqu\u00e9es<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&quot;Avantages sociaux \u00e0 Malte : Les exon\u00e9rations fiscales expliqu\u00e9es&quot; - Expatax Malta\" src=\"https:\/\/expatax.mt\/fringe-benefits-in-malta-tax-exemptions-explained\/embed\/#?secret=Sp2AW10Xjz#?secret=YitLm2so37\" data-secret=\"YitLm2so37\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>","protected":false},"excerpt":{"rendered":"Guide pratique \u00e0 l'intention des PME et des ind\u00e9pendants qui demandent \u00e0 b\u00e9n\u00e9ficier de l'investissement d'entreprise 2025","protected":false},"author":29,"featured_media":11540,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"csco_singular_sidebar":"","csco_page_header_type":"","csco_appearance_masonry":"","csco_page_load_nextpost":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0,"footnotes":""},"categories":[5],"tags":[],"class_list":{"0":"post-11533","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-taxes","8":"cs-entry","9":"cs-video-wrap"},"_links":{"self":[{"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/posts\/11533","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/comments?post=11533"}],"version-history":[{"count":9,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/posts\/11533\/revisions"}],"predecessor-version":[{"id":11599,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/posts\/11533\/revisions\/11599"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/media\/11540"}],"wp:attachment":[{"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/media?parent=11533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/categories?post=11533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/tags?post=11533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}