ARTICLE · 02 APRIL 2013

Malta Grants And Incentives - Investment Aid

Deloitte Malta

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The Investment Aid incentive entered into force in the fiscal year starting on 1 January 2008 and applies to eligible expenditure incurred on or after 1 January 2008.

MaltaTax

Louise Micallef

INVESTMENT AID

The Investment Aid incentive entered into force in the fiscal year starting on 1 January 2008 and applies to eligible expenditure incurred on or after 1 January 2008. The current scheme is applicable until 31 December

1. Legal basis and designated authority

The Investment Aid incentive takes the form of investment tax credits expressed as a percentage of the investment in qualifying expenditure, undertaken by entities engaged in qualifying activities and is regulated by the 'Investment Aid Regulations' (Subsidiary Legislation 463.02 issued under the Malta Enterprise Act) and the Official Incentive Guidelines published by Malta Enterprise. Version 2 of these Incentive Guidelines came into force in the fiscal year starting on 1 January 2012. Malta Enterprise, which administers this incentive, is enabled to issue and publish such guidelines in terms of Article 8(3) (a) of the Malta Enterprise Act.

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