Rosanne heads the Tax and Immigration Law Department and co-heads the Financial Services Department of the Firm, specialising in investment services and investment funds.

 

An experienced tax and finance lawyer practising since 1993, Rosanne advises a largely international client base in financial services, funds, corporate finance, M&As, group restructuring, domestic and international taxation, tax efficient cross-border structures with a focus on inbound investment, international tax planning, advice to high net worth individuals on personal tax and financial issues, corporate law, trusts and foundations.

 

World Tax (International Tax Review) has, on several occasions, ranked the Firm and its Tax Department as the recognised leading tax law practice in Malta. Dr. Bonnici has won the World Finance 2011 Best Tax Consultant – Malta award. More recently, at the Citywealth International Financial Awards held in London on January 23, 2014, the firm won the prestigious ‘Law Firm of the Year – Malta’ Award for the firm’s private client work (http://www.citywealthmag.com/international-financial-centre-awards).

 

Dr. Bonnici is regularly recommended by clients and peers with respect to various professional directories, including Chambers Global/Europe, Legal 500, World Tax, Citywealth Leaders List, Expert Guide to the World’s Leading Tax Advisers, International Who’s Who of Corporate Tax Lawyers, Who’s Who Legal, amongst others.

Education

University of Malta – Malta 1995 – 1998 Master of Arts degree summa cum laude in Financial Services. Thesis on “The Hybrid Company – An Alternative to Trusts and Foundations.”

 

University of Malta – Malta 1987 – 1993 Doctor of Laws (LL.D.) Title of doctoral thesis: The Impact of Some New Forms of Fiscal Legislation on Malta’s Revenue Structure.

 

University of Malta – Malta 1992 Diploma – Notary Public.

Publications
  • The Malta Country Report within LawInContext’s Private Banking Helpdesk (www.lawincontext.com/privatebanking), 2011 to date.
  • The Malta Chapter of the IBFD Trusts Online Collection  (http://www.ibfd.org/IBFD-Products/Trusts), 2010 to date.
  • “Voluntary Disclosure Handbook”, 5th Edition LawInContext, Co-author of Chapter on Malta, 2010.
  • “2010 Malta Budget”, International Tax Review, Euro Money plc, 2010.
  • “Malta – 2010 Budget”, Mondaq, 2009.
  • “Double tax treaties with Ireland and UAE for Malta”, Lexology, 2009.
  • “The European Company, Volume II”, Cambridge University Press, Co-author of Chapter on Malta, 2007.
  • “EU Cross-border Insolvency”, Sweet &  Maxwell, Co-author of Chapter on Malta, 2004 to date.
  • “Capital Taxes and Estate Planning in Europe”, Sweet &  Maxwell, Co-author of Chapter on Malta, 2004 to date.
  • “Raising Finance on the Maltese Market”, Euromoney, published in ‘IFLR 1000, The Guide to the World’s Leading Financial Law Firms’, 2004 edition.
  • “The OFC Report 2001”, Campden Publishing, Author of Chapter on Malta, 2001 edition.
  • “The Maltese Gamble”, The Times of Malta, 2000.
  • “Captive Insurance”, Campden Publishing, published in the THE OFC REPORT, 1999.
  • “Value Added Tax: Non-Profit Making Philanthropic Organisations”, M.I.T. Newsletter, Malta Institute of Taxation, 1995.
  • “Money Talks”, Author of a series of articles on taxation published in The Malta Independent, 1994.
Speaking Invitations
  • “The Case for the Maltese International Holding Company is a simple one”, Ireland, 2003
  • “Some Aspects of the Fiscal Regime that regulates Collective Investment Schemes”, Malta 1998
  • “Opportunities for Doing Business in Malta”, Malta, 1995
  • “Value Added Tax”, Malta, 1995
Memberships and Involvements

Elected Honorary Secretary of the Council and member of The Institute of Financial Services Practitioners; past Co-Chairperson, Regulated Business Sub-Committee (2001 to date).

 

Member – Tax Expert Group, FinanceMalta (2007 – 2009).

 

Founding Member of STEP – Malta Branch (2007 to date).

 

Visiting lecturer in fiscal law within the Department of Public Law of the Faculty of Law at the University of Malta (2001 – 2003).

 

Founding Member – Malta Institute of Taxation; past Deputy President and elected member of Council; past Chairperson of the Institute’s Technical Committee; Fellow of the Malta Institute of Taxation (1995 to date).

 

Member – International Fiscal Association.

 

Member – International Tax Planning Association.

 

Member – International Bar Association.

 

Member – Chamber of Advocates – Malta.

Recommendations

Chambers HNWI 2019:

 

Rosanne Bonnici is lauded for her deep experience working with private clients and is “especially regarded for international tax structuring.” She also advises on trust and foundation matters, and a local adviser observes that “she gives very good advice.” Another source adds that “she is a real expert in anti-money laundering and disclosure matters.” Bonnici’s understanding of market developments is also praised. One insider reports: “She is very good at what she does; she is cautious, which is very important when providing tax advice these days. She is very ahead of the game and always knows what regulators and authorities are thinking.”

 

Chambers Europe 2019:

 

Rosanne Bonnici of Fenech & Fenech Advocates “is very responsive, handling concerns in a comprehensive manner.” She handles mandates in both Malta and abroad, assisting with restructuring and re-domiciliation.

 

Legal 500 2019:

 

Rosanne Bonnici described as ‘client-oriented, efficient and precise’.

 

Chambers HNWI 2018:

 

Rosanne Bonnici is head of the tax and immigration practice at the firm, and has a particular focus on international clients. She is experienced in advising on a wide range of tax matters, and often works on cross-border structures and succession issues. Her practice also covers advising on relocation to Malta. “Her knowledge and her personality are great, and she is very accomplished,” says one client, adding: “She has a plenty of time for you, and you don’t feel under pressure. She is very easy to work with and very friendly.” Sources also highlight Bonnici’s straightforward, practical approach to problem-solving. “She is very analytical and clear-thinking,” a client explains; “she is very clear, very straightforward and very competent. She doesn’t make any fuss. She wants to know my aims and the problem, and after the analysis by her, it comes across in a clear way with no fussing around.” Another interviewee agrees, saying: “She has always found solutions that are quite practical to my problems. I have a good personal relationship with her, and she always take care of things in a very professional way. She acts very diplomatically and elegantly when she is with a client. She is very good with the client and makes them feel safe.”

 

Chambers Europe 2018:

 

Department head Rosanne Bonnici of Fenech & Fenech Advocates is described by clients as “a true professional with enormous experience and knowledge of both Maltese and international law, together with an efficiency and attention to detail which goes with her delightful personality.” She is experienced in Maltese and international tax law.

 

Legal 500 2018:

 

Rosanne Bonnici provides ‘truly personal service which pairs incredible experience and knowledge with exceptional attention to detail’.

 

Chambers HNW 2017:

 

Rosanne Bonnici heads the tax, trusts and foundations department, and advises high net worth individuals on tax planning, wealth management and trusts and estates matters. “She is very strong technically in terms of how the Malta tax system works,” says a source, adding: “She is very good with clients, she is sensitive to the personal aspects of the clients.” Another interviewee says Bonnici is “always available and very proactive. The discussions are constructive and very concise. She is trying to seek the best straightforward solutions for the clients.”

 

Chambers Europe 2017:

 

Rosanne Bonnici comes recommended by sources, who state: “She is a seasoned adviser with strong expertise in the field.” They also praise her “structured and concise communication, strong network and ability to pick things up quickly.”

 

Rosanne Bonnici of Fenech & Fenech Advocates heads the firm’s tax practice. She frequently advises leading local and international companies on cross-border transactions and offers particular expertise in tax planning matters. Market interviewees describe her as “an excellent and very diligent lawyer.” 

 

Chambers Europe 2016:

 

Rosanne Bonnici receives praise from clients, who regard her as “an effective communicator who delivers results.”

Head of department Rosanne Bonnici of Fenech & Fenech Advocates receives extensive praise from market sources, who appreciate her ability to “arrange everything in a very helpful and timely way.” She focuses on both international and domestic taxation.

 

Legal 500 2016:

 

Rosanne Bonnici is ‘excellent on tax matters’.

 

Legal 500 2015:

 

Rosanne Bonnici is very highly regarded with strong technical abilities and admirable client focus’.

 

Chambers Europe 2014:

 

Tax and finance expert Rosanne Bonnici “is extremely straightforward, and quick to answer requests,” says an interviewee.

 

Legal 500 2014:

 

Rosanne Bonnici is a well-regarded presence on domestic and international mandates, and is considered particularly strong for the creation of efficient cross-border structures. Clients describe her as “profound and articulate, and very prompt and helpful.”

 

Chambers Europe 2013:

 

Sources commend Rosanne Bonnici’s dedication and drive, saying: “She knows what she’s talking about and is strongly driven; once she starts something she sees it through to completion. This really instils confidence in the clients.”

 

Rosanne Bonnici handles most of the tax work at Fenech & Fenech Advocates. She wins praise for her in-depth knowledge, with one source saying: “She is a detail-driven lawyer who knows what she’s talking about, especially in regards to different law concepts. Very on top of things.”

 

Chambers Europe 2012:

 

Sources rave about tax expert Rosanne Bonnici: “She’s clear, to the point and contributes new ideas not only relating to tax and financial services but also to accounting.”

 

Chambers Europe 2011:

 

Clients enjoy working with her and have high praise for her advice. One states that “she always answers in a timely manner and has good knowledge of Maltese and European legislation. I feel comfortable working with her.”