Ramona Cassar
Ramona is recognised as one of the leading taxation lawyers in Malta. Although her expertise covers any industry, she is particularly active in the Gaming, Commercial, Private Clients and Financial Services industries.
She has in-depth expertise in both direct and indirect tax issues in cross-border transactions. She regularly assists private clients with wealth management and relocation services.
Ramona earned the “highly regarded” recognition in the World Tax 2026 guide and she is ranked as a Band 2 tax lawyer in Malta by the prestigious Chambers Europe 2025 guide.
Prior to joining WH Partners in 2014, Ramona worked at Fenech & Fenech Advocates, where for seven years she was a tax lawyer assisting clients in tax matters in relation to Gaming, Aviation, Shipping, Financial Services and ICT.
Ramona is a member of the Malta Institute of Taxation, Chamber of Advocates and the Institute of Financial Services Practitioners where she also serves as committee member on the Taxation Sub-Committee. Ramona is frequently invited to speak at various tax conferences and has contributed to a number of international tax publications.
Ramona Cassar specialises in
Career Highlights
Rankings
Latest Contributions
Malta’s New VAT Framework for Online Betting and Online Live Events – Two New Guidelines Issued Today
These Guidelines clarify which gambling and betting products qualify as (i) electronically supplied services (ESS) and (ii) streamed and virtual activities. This classification is important as in both instances VAT, if applicable,…
Malta’s Gambling VAT Exemption: The First Guidelines Are Here
The Legal Anchor Following the publication of Legal Notice 86 of 2026 which we wrote about last week, the MTCA have issued these Guidelines in conformity with Article 75(2) of the VAT…
New VAT Rules on Gambling and Betting Activities Effective 1 October 2026
Background Currently, Item 9 of Part Two of the Fifth Schedule, read together with the Guidelines on the VAT Treatment of Gambling and Betting Activities, provides a broad exemption under which various…
New Tax Measures in the Budget Measures Implementation Act of 2025
In a nutshell, key changes include: Increased scope of the deductibility of capital expenditure rules to commercial leases, business permits and concessions; Minister empowered to impose an elective higher tax rate for…