Emma Marie Sammut

Bio

Emma Marie joined GVZH Advocates as a Tax Associate in January 2026. With a solid background in tax law and professional experience in both Malta and Luxembourg, she forms part of the firm’s tax law department. Emma Marie focuses on international and domestic tax matters, as well as VAT advisory, for both local and multinational operational companies. She also brings experience in international tax law advisory relating to alternative investment fund structures.

Education & Court Admissions

Emma Marie read law at the University of Malta, where she obtained a Bachelor of Laws (Honours) degree and a Master of Advocacy degree, and was subsequently admitted to the Maltese Bar in September 2022. She has pursued advanced and specialised education in taxation and is a certified tax practitioner, holding a Diploma in Maltese and International Taxation awarded by the Malta Institute of Taxation. Additionally, Emma Marie holds a Master’s in International and European Tax Law from Maastricht University. Her academic focus culminated in a Master’s thesis titled “Mutual Agreement and Arbitration Procedures under Article 25 of the OECD Model Tax Convention on Income and Capital and the Principle of Legality”.

Languages

Emma is fluent in English and Maltese and has an intermediate knowledge of French and Italian.