Financial and commercial transactions can give rise to a number of delicate and complex taxation issues which could ultimately determine the structure of the transaction. We ensure that we are competent to address such issues and keep abreast with the ever-developing realm of taxation, both domestic and cross-border. Our firm offers practical and sound tax planning advice to both companies and individuals tailored to meet their particular requirements and taking into account their individual circumstances.

We regularly advise corporate clients on their withholding tax obligations vis-à-vis their employees, corporate taxation issues with a specific focus on tax rebates for non-resident persons, and indirect tax (VAT).

Land based Gaming & Gambling We advise casino operators, bookmakers, gaming parlour operators, manufacturers of gambling equipment and bingo halls on practically all aspects of their business with a focus on regulatory, compliance and licensing issues. Our expertise in this area is pan-European. In providing a seamless, cross border service to your clients where necessary we also work closely with a number of experts in various European jurisdictions in the field of remote gaming with whom we have built strong relationships over the course of several years of providing services to this industry.

Remote Gaming & Gambling

We have pan-European expertise in remote gaming. We advise operators, platform providers, content developers, payment processors, banks, certifiers, telecoms operators and investors in this industry on issues including fund raising for start-ups, licensing across multiple jurisdictions, advertising, sponsorship, tax, employment, monitoring regulatory developments, litigation and institutional and government relations. We also have experience advising governments and regulators on proposed changes to or adoption of laws and regulations relating to remote gambling Having offices in Malta and London means that we are strategically located to assist clients with all most if not all of their legal, regulatory and compliance needs. In providing a seamless, cross border service to your clients where necessary we also work closely with a number of experts in various European jurisdictions in the field of remote gaming with whom we have built strong relationships over the course of several years of providing services to this industry.

The acquisition or disposal of a company or business often gives rise to a wide-range of complex issues. At WH Partners we are trained to identify these issues, whether they are tax, employment, licensing or company law related, and we are in a position to provide timely advice to address clients’ needs. We have acted on many sales, mergers and acquisitions – sometimes for the buyer, sometimes for the purchaser – and across many sectors. We have very significant experience in advising on M&A transactions in the gaming and gambling, ICT and digital industries, as well as in banking and payment service provision, property, hotels, and leisure and entertainment industries. Our firm is often involved in advising on structuring/re-structuring in preparation for an exit from a business or sale and then advising on the deal itself. At WH Partners we are proud to have served as the principal Maltese legal advisor on some of the most prominent deals closed involving Maltese companies over recent years. Some examples include:

• leading four major acquisition projects of Malta companies for Betsson AB (BETS-B.ST NASDAQ OMX, Sweden)

• advising Dumarca Holdings plc, the Malta-based, parent company of Vera & John Group, on restructuring and advising its shareholders in the sale of all shares to Canadian The Intertain Group (IT:CN TSX, Canada)

• acting for an Austrian credit institution on the Maltese law sale of its Maltese subsidiary to another credit institution

• conducting due diligence for a large Latin American hotel group on the Malta assets of a hotel and tourism group

Our lawyers are known for their ability with handling complex cross-border matters but also for dedicating just as much time and attention to the sale and purchase of small enterprises. We often work closely with local and overseas clients, and with teams of lawyers from other firms to achieve a successful result for our client. We are used to working to tight deadlines on multi-party deals and know that this requires pro-activity as well as fast response times. WH Partners has won international awards for its Mergers & Acquisitions service levels and both the firm and its lawyers are highly ranked by the foremost legal guides in this category.

Restructuring may become necessary due to insolvency and financial difficulties, both of which are stark realities of business. It may also become necessary due to drastic changes in regulation. Any form of restructuring will normally require informed and decisive action on the part of a company’s executive management.

Restructuring can save a business, by assisting to achieve scalability and growth to fulfill its potential. Using our experience and no-nonsense common sense approach we help clients restructure their organizations in order to ensure that their business is viable and efficient. In doing so we rely on various areas our lawyers specialise in, including corporate finance, company law, employment and tax.

Intellectual Property theft is an unfortunate business reality. Our firm is competent to facilitate the expertise necessary to help our clients protect their intellectual property assets, including trademarks, copyrights, patents, trade secrets, designs and brands.

The services we provide include the registration of trademarks, designs and patents within the jurisdiction of Malta, advising on copyright protection and the protection of trademarks within the EU. This also encompasses the commercialization of intellectual property through licensing, merchandising and other applications. We also have significant experience guiding our clients through the IP aspects associated with mergers and acquisitions, initial public offerings, securities, private placements and other corporate and finance transactions, as well on related issues such as branding and patenting strategies and any regulatory concerns.