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The Authority is cognizant of the challenges that are being faced by operators due to the current international climate resulting from the fight against the spread of the COVID-19 pandemic.

The introduction of Public Country-by-Country Reporting in Malta imposes new obligations on multinational groups, representing a significant shift towards enhanced corporate tax transparency across the European Union. This EU transparency measure requires certain multinational groups to publicly report specified tax and business information for each jurisdiction in which they operate, with the first publication expected in 2026.

In Part 1 of this series, we looked at how international passenger transprot benefits from a VAT exemption. In Part 2, we explored how aircraft leasing and leasing chains can qualify for exemption...

The Government of Malta has published Legal Notice 188 of 2025 – the Final Income Tax Without Imputation Regulations, 2025, in relation to Article 22B of the Income Tax Act. Such legal notice provides companies and certain trusts with the option to elect for a final tax rate in lieu of the imputation system, that has long characterised Malta's corporate tax regime.

The High Net Worth Individuals (HNWI) Rules were launched towards the end of 2011 as part of the revamp of the permanent residence regulations.

DAC8 is the eighth amendment to the EU Directive on Administrative Cooperation in Direct Taxation (DACs) and is set to introduce mandatory reporting of crypto-asset transactions from 1st January 2026.

In November 2021, the Financial Intelligence Analysis Unit (‘'FIAU'') issued a factsheet on the typologies and red flags pertaining to tax-related money laundering.

Group structures are common in Malta, especially among companies involved in cross-border operations or tax planning.

Imagine waking up to the sound of waves gently lapping against the shore, the sun casting its first light on the historic city of Valletta.

Through Legal Notice 97 of 2026, Malta introduced amendments to the Double Taxation Relief on Taxes on Income with Romania Order.

Legal Notice 411 of 2018 was published on 11th December 2018 by the Minister of Finance (Malta), containing The European Union Anti-Tax Avoidance Directives Implementation Regulations (ATAD EU 2016/1164) of July 2016. The legal notice contains four measures:

Legal notice LN32 of 2024 entitled ‘The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations 2024.

Legal Notice LN 262 of 2017 has just been tabled in parliament with effective date for tax years starting for YA 2018.

On 2 September 2025, the Government of Malta published Legal Notice 188 of 2025: the Final Income Tax Without Imputation Regulations, 2025 (the "Regulations").

The rapid growth of crypto-assets has posed increasing challenges for tax authorities, largely due to their decentralised structure and inherently cross-border nature.

The Country-by-Country Reporting (CbCR) Directive, officially known as Directive (EU) 2021/2101, is a major step forward in corporate tax transparency and international tax compliance.

Malta has emerged as a thriving hub for businesses looking to expand or establish themselves in Europe.