Emma Spiteri
Emma Spiteri is an associate at WH Partners.
She joined the firm in 2021 as a trainee lawyer.
Emma forms part of the tax and private client team at WH Partners. Currently obtaining a professional certificate in taxation with the Malta Institute of Taxation, Emma works in various areas of tax law, including direct taxation, EU VAT and international taxation.
Emma also assists private clients and high net worth individuals through the process of exploring and securing different residence statuses and citizenship.
Emma graduated with a Bachelor of Laws (Hons) from the University of Malta in 2022 after publishing her undergraduate dissertation entitled ‘An examination of the proposed EU AML/CFT legislative package, with particular reference to the proposals revising the supervisory framework – the potential impact on Maltese supervisory bodies, banks and financial Institutions.’
She subsequently earned her Master of Advocacy degree from the same University of Malta in 2024 and was admitted to the Maltese Bar in June 2024.
Emma Spiteri specialises in
EU VAT Law
Direct Taxation
International Taxation
Citizenship, Residence & Immigration
Private Client
Latest Contributions
Malta’s new elective tax regime
The Final Income Tax Without Imputation (“FITWI”) seeks to align with the Pillar Two Council Directive (EU) 2022/2523 without impacting any of Malta’s decisions to defer the introduction of the top-up tax…
The Maltese Citizenship (Amendment) Act marks the end of the Citizenship by Investment Programme
The amendments were introduced in response to the judgement of the European Court of Justice (“ECJ”) in European Commission v. Republic of Malta (C-181/23) delivered earlier this year, concerning the Granting of…
Casino de Spa SA: The Future of VAT on Gambling Services
In accordance with Article 135(1)(i) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (the “VAT Directive”), betting, lotteries and other games of chance or…