The Budget for the 2022 legislature was presented to the Parliament of Malta on 11 October 2021. While the majority of initiatives are clearly targeted at safeguarding the wellbeing of those members of ...

By means of the Legal Notice 231 of 2023, amending the Eighth Schedule to the Malta Value Added Tax Act (Cap. 406 of the Laws of Malta)...

The Commissioner for Revenue notifies that the facility to upload and submit the income tax return and the supplemental document for Year of Assessment 2020 required to be filed by a principal taxpayer in respect of a fiscal unit is now available.

The Minister of Finance presented Malta’s Budget for 2014 to the House of Representatives on Monday 4th November 2013.

A person who is either ordinarily resident or domiciled in Malta is taxable on income and capital gains arising in Malta and on foreign sourced income.

From 1 January 2015 the place of supply rules relating to electronic services supplied to non-taxable persons in the EU will be taxable in the Member State of the customer.

Applications for fiscal consolidation have been extended to the end of September 2020.

On the 1st of November, the Commissioner of Revenue issued the following guidelines in relation to the tax treatment of DLT Assets

The Rules increase the said rate of interest and additional tax to zero point six per cent (0.6%), formerly 0.33%, for each calendar month or part thereof with effect from 1 June 2022.

Malta and Andorra have signed a Double Taxation Agreement for the avoidance of double taxation and the prevention of fiscal evasion.

The double taxation agreement between Malta and the Kingdom of Saudi Arabia that was signed on 4th January 2012 has been published on the 15 January 2013 through legal notice 25 of 2013.

The agreement will enter into force as of 1 January 2016 after having been signed and ratified by both sides.

On 26 March 2014, the Russian Federal Council approved the Malta – Russia Income Tax Treaty (2013).

Malta adopts a full tax exemption on income derived by a licensed shipping organisation that owns, charters or operates a ship over 1,000 net tons.

The Revenue publishes FAQs on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (DAC6/MDR) on its website.

Malta and Liechtenstein have signed a Treaty for the elimination of Double Taxation in New York on the 27 September 2013.

The webinar will analyse factors, both from a regulatory and tax perspective, which shaped the Maltese Shipping Register into a global leading flag.

A double tax treaty has been initialled between the government of Malta and the Kingdom of Netherlands in respect of Curacao.

Back in April 2020, the Ministry for Finance and Financial Services had announced the extension of the tax deferral scheme to additionally cover taxes owed up to June 2020.

On 22 May 2014, the Double Tax Treaty between Malta and Russia (2014) will enter into force; this treaty supersedes the Malta – Russia Tax Treaty (2000).