Renald Micallef


Busuttil & Micallef | Renald Micallef & Associates
Misrah 28 ta' Frar, 1883
Birkirkira BKR 12

Tel: (+356) 2149 0645
Fax: (+356) 2149 0646


Renald Micallef holds a warrant as a Certified Public Accountant, authorised to act as an Auditor and also holds a Bachelor of Arts in Legal and Humanistic Studies and a Diploma in Notary Public. He also graduated as a lawyer from the Univeristy of Malta. He is a Fellow of the Malta Institute of Accountants, a Fellow of the Chartered Association of Certified Accountants, a Member of the Association of Certified Secretaries and Administrators, a Member of the Malta Institute of Taxation and a Member of the Association of International Accountants. Renald is also a Founder Member and current President of the Malta Institute of Taxation.

He started his career in 1978 in industry after which he joined the local member firm of the then Deloitte Huskins and Sells first in the general practice division and later the audit and investigations department where he had exposure to both local and overseas assignments. In 1987 he joined another practitioner and formed Gauci, Micallef and Co. In 1990 Gauci, Micallef and Co merged with another firm to form Grant Thornton. During this time, Renald became senior tax partner and represented the local firm in the international organization’s European Tax Committee. In 1996 Renald started his own practice. In 2002 Renald teamed up with David Busuttil to form the accountancy and audit firm Busuttil & Micallef. He also heads the Law Firm Renald Micallef and Associates.

Taxation, whether direct or indirect, is an inevitable part of any business, whether it is incorporated or otherwise. Tax matters have to be viewed both a priori and post facto. The former would involve tax planning while the later would involve matters of routine and would mostly necessitate adherence to law.

At Busuttil & Micallef, we believe that both need special attention. With regards to planning, we make it our business to keep abreast with new developments and to provide our clients with relevant business planning. As regards to routine matters, we make a collective effort to ensure that we provide our clients with a prompt and timely service so that interest and penalties are avoided.

Our tax services include corporate, personal, local and international tax advice.

Busuttil & Micallef, primarily incorporates a civil partnership formed a decade ago and registered in terms of law with the Accountancy Board, providing Audit and Assurance services. Through a distinct legal entity, Areti Corporate Services Ltd., the organisation provides professional services ranging from Accounting, Business Consultancy, Direct and Indirect Tax Planning, Finance Arrangements, Secretarial, and Human Resources Management & Recruitment, amongst others. Furthermore, through the specifically licensed Areti Fiduciary Services Ltd., the organisation also provides specialised Fiduciary, Nominee and Trusts services.

The organisation personifies the consolidation of knowledge, experience, expertise and resources, aimed to convey the maximum all encompassing benefit to our clients. We pride ourselves in providing quality, personalised, focused and trustworthy services to our clients, giving great emphasis on personal attention to, and knowledge of our clients, as this ensures that our clients’ position is thoroughly comprehended and their specific environment and circumstances carefully assessed.

Our collective relative concise size invariably ensures the involvement of at least one of the ‘partners’ in each assignment – this enables our clients to consider us as their trusted partners in their business affairs. Moreover, due to our closely knit professional team, we maintain direct control over our overheads, without compromising on the quality of service, promoting efficient operations and value for money service. These are the key of our continued success and the strong relationship we continue building with our clients.

We also rely and work closely with the legal firm Renald Micallef & Associates (LawPact Malta), which is headed by one of the founding partners Dr. Renald Micallef.