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ARTICLE · 25 FEBRUARY 2015

Incentive Guidelines Microinvest 2014

Fenech Farrugia Fiott Legal (FFL)
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The MicroInvest Scheme, launched by Malta Enterprise, is a tax credit incentive aimed at encouraging micro enterprises and self-employed individuals to improve and expand their business.

MaltaTax
Fenech Farrugia Fiott Legal
Fenech Farrugia Fiott Legal
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The MicroInvest Scheme, launched by Malta Enterprise, is a tax credit incentive aimed at encouraging micro enterprises and self-employed individuals to improve and expand their business. Hereunder follow the relevant qualification criteria and conditions governing this scheme.

SCOPE OF THE SCHEME

The scheme was set up for the following purposes:

  • To encourage undertakings to invest in their business.
  • To innovate.
  • To implement compliance directives or to develop their operations.
  • To expand and recruit more individuals.
  • To support undertakings which include self-employed persons.

REIMBURSEMENT METHOD

Undertakings will be supported through a tax credit representing a percentage of the eligible expenditure and wages of newly recruited employees and apprentices, which were incurred in 2014.

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