Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 16 FEBRUARY 2016

New Tax Credits For Female Owned Undertakings

GVZH Advocates
GVZH Advocates
Contributor
GVZH Advocates

GVZH Advocates

GVZH Advocates is a modern and sophisticated legal practice comprised of top-tier professionals,...

View firm profile
Explore more from GVZH Advocates

Through Legal Notice 36 of 2016, The Minister for the Economy, Investment and Small Business has recently released the Tax Credits for Micro Enterprises and the Self-Employed (Amendment) Regulations, 2016.

MaltaTax
GVZH Advocates
GVZH Advocates
Author LinkedIn connections

Through Legal Notice 36 of 2016, The Minister for the Economy, Investment and Small Business has recently released the Tax Credits for Micro Enterprises and the Self-Employed (Amendment) Regulations, 2016. These Regulations shall be read and interpreted as one with the Tax Credits for Micro Enterprises and the Self-Employed Regulations. Accordingly, before issuing these regulations the Minister consulted with Malta Enterprise.

The principal regulations state that Malta Enterprise may provide tax credits to undertakings that are running a business or a trade. However, an undertaking applying for such a tax credit must provide Malta Enterprise with the necessary proof that it is applying for such tax credit in order to develop, modernize or invest in its business in Malta.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Malta's New Individual Tax Programme

Malta has introduced a new Individual Tax Programme consolidating its existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on foreign-source income, the programme introduces significantly higher economic thresholds and a five-year renewable status model, signaling a shift toward attracting genuine long-term residents willing to make substantial contributions to the Maltese economy.
MaltaTax
Grant Thornton Malta
Grant Thornton Malta
Article

When AI Meets Children: Italy’s Garante Fines Character.AI Over Transparency And Safeguarding Failures

The Italian Data Protection Authority has issued a landmark decision against Character Technologies, Inc., examining how generative AI services must comply with GDPR requirements when processing personal data for model training and operation. The case establishes critical precedents for transparency obligations, age verification mechanisms, and the timing of data protection impact assessments for AI developers operating in the European Union.
European UnionPrivacy
GVZH Advocates
GVZH Advocates
Article

The Enforcement Shift: Why Cyber-Negligence In Malta Now Carries Direct Liability

Recent legislative changes in Malta have fundamentally transformed cybersecurity from a technical IT concern into a critical matter of corporate governance and legal liability. With the introduction of Legal Notice 89 of 2026 and the rise of AI-enabled cyber threats, organizations now face direct enforcement mechanisms and heightened expectations for cyber-risk management that can expose both companies and their directors to significant consequences.
MaltaTechnology
GVZH Advocates
GVZH Advocates
Article

The Concept Of “Single Source” In The Equal Pay (Transparency And Reporting) Regulations

Malta's new Equal Pay Regulations introduce a restrictive 'single source' test for cross-employer pay comparisons that may conflict with EU law. This analysis examines whether Regulation 8's requirement that undertakings be under common control and carry out the same economic activity is compatible with the broader CJEU interpretation established in Lawrence and codified in Directive 2023/970.
European UnionEmployment and HR
GVZH Advocates
GVZH Advocates
Article

Managing Hybrid & Remote Work: Legal Pitfalls For Employers In Malta

Remote and hybrid work arrangements in Malta carry significant legal implications that extend far beyond operational convenience. Employers must navigate a complex web of employment protections, working-time regulations, data protection requirements, anti-discrimination duties, and cross-border tax considerations. Without proper contractual frameworks and compliance procedures, organizations risk employment claims, discrimination awards, regulatory enforcement action, and unexpected permanent establishment
MaltaEmployment and HR
GVZH Advocates
GVZH Advocates