The EU Commission is proposing to defer certain deadlines under Mandatory Disclosure Rules and CRS and delay the entry of the VAT e-commerce package.

On 31st May 2022, the Revenue published a Guidance Note laying down the details of the temporary measure allowing entities with excess capital allowances, as a result of losses suffered...

During meetings in Rome this week, Malta and Italy agreed to set up a bilateral cooperation regarding tax matters.

Company tax is fully credited to shareholders on distribution of profits and, depending upon the business activity from which the profit has been generated, recipients of dividend income may become entitled to refunds of company tax paid.

Details of the Malta – Moldova Income Tax Treaty (2014), signed on 10 April 2014, have become available.

As the world economy moves to predominantly e-commerce transactions and third-world country economies open up their doors to more open access to the internet, online businesses have a feeding frenzy ...

On the 8th of July two legal notices were published amending the High Net Worth Individuals Rules.

The implementation of transfer pricing in Malta will be effective as from the 1st January 2024. The transfer pricing rules will apply to any related party arrangement entered on or after this date.

With effect from 1 October 2026, Legal Notice 86 of 2026 introduces important amendments to Item 9 of Part Two of the Fifth Schedule to the Value Added Tax Act.

The Commissioner for Revenue has published guidance relation to the 2020 budget measures introduced regarding the withholding tax...

The COVID-19 Temporary Support Measures Regulations, 2020 were published on 25 August 2020 in virtue of LN 345 of 2020, with with retrospective effect from 1 April 2020.

The Revenue has published a notice with clarifications on the tax and payroll implications of the COVID-19 wage supplement.

Malta Enterprise has introduced a new micro-invest scheme designed to support small businesses with up to 50 employees and self-employed individuals through tax credits for operational upgrades and expansion. The scheme, running from 2026 to 2030, features increased thresholds for family businesses, Gozo-based companies, female-owned enterprises, and newly eligible social enterprises.

When a yacht is imported in the EU for commercial purposes, it must undergo relative VAT and customs procedures in order to subsequently be imported into the EU. On the other hand, for a yacht to be placed in the EU indefinitely...

The Minister for Finance and Financial Services presented the Budget 2021 on 19th October 2020 in the House of Representatives of Malta.

By virtue of two legal notices published on the 8th of July, the High Net Worth Individuals Rules (HNWI Rules) have now been amended to reflect the Global Residence Programme threshold, both in terms of tax and property value (be it purchase or lease), and a new special tax status is presented.

Guidelines concerning the taxation of DLT Assets under the Income Tax Act, the VAT Act and the Duty and Documents and Transfers Act were published by the Commissioner for Revenue.

The webinar focused on the Maltese Maritime Industry and the various sectors that contributed to its growth over the last four decades.

The most notable local development from a VAT /tax perspective in the realm of superyachts is undoubtedly the introduction of a special 12% VAT rate on charters commencing in Malta.

Malta's tax incentive framework faces mounting pressure to evolve as global competition for foreign talent and investment intensifies through strategic government incentives. Deloitte Malta's Tax leader emphasizes that continuous innovation in tax policy will determine whether Malta maintains its competitive edge in attracting high-value business activity.