The Commissioner for Revenue issued draft Transfer Pricing Rules for public consultation.

Following the introduction of Legal Notice 231 of 2023 ("Legal Notice"), the Commissioner for Tax and Customs (the "CfTC") has issued guidelines to further facilitate the application...

The new Maltese Government has recently presented the 2013 Budget that essentially reflects the measures that had been announced by the previous Government in its budget presented in November 2012.

The Maltese Guidelines on DAC 6 have been published. The guidelines go into further detail and depth on what could be potentially reportable under the DAC 6 Directive.

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.

EMD è un’affermata azienda multidisciplinare con sede a Malta che fornisce servizi legali, fiscali, di consulenza e aziendali.

Malta has a most attractive tax residency scheme which is probably the most advantageous scheme available to persons wishing to change their tax residence. Moving your residence from a high-tax country to Malta could make you huge savings on your tax liabilities.

On the 15th of June 2020, the Government of Malta published a number of Legal Notices on the Government Gazette and thereafter on the justiceservices.com.mt website in relation to purchasing of property.

On February 8th, 2021 the European Commission has initiated the public consultation phase to review the VAT treatment of provision of insurance and financial services.

EU Commission issued the proposed Unshell Directive. If agreed upon, it will come into force in 2024 with an element of 2 years' retrospectivity.

Legal notice 146 of 2025, enacted on the 22nd July 2025 introduces important changes to the Malta Permanent Residence Programme (MPRP).

EU Council formally agreed to postpone by 6 months the entry into force of the VAT e-commerce package – as of 1 July 2021 instead of 1 January 2021.

The temporary COVID schemes allowing for reduced tax/duty rates on transfers of immovable property have been extended until the end of June 2023.

The Commissioner for Revenue has notified that the deadline for the electronic filing of VAT Returns that were due by the 22nd February 2023 has been extended to 28th February 2023.

On 22 February 2023, the Commissioner for Revenue (‘CfR') issued version 4.3 of the AEOI Implementing Guidelines.

On 1 July 2021, in an historic agreement, 130 countries approved a statement providing a framework for reform of the international tax rules.

The Commissioner for Tax and Customs (‘CfTC') has released on 20 December 2023 updated guidelines (Version 1.1) in relation to the Notional Interest Deduction (‘NID').

Following the issuance of a Legal Notice at the end of 2023, Malta's Vat regulations on the hiring of pleasure boats have recently been tweaked through the amendment of the Eighth Schedule...

The European Commission will host a workshop on the 23 September 2022 to all PSPs on the CESOP system in light of the new 2024 reporting requirement.