307 results found

CJEU judgment on tax on insurance premium Solvency II.

The framework for third pillar pensions was announced during the last Budget in November however since then no products have been launched.

The Monthly Tax and Players' Liability Report is to be compiled by licencees on a monthly basis, reporting on players' funds, dormant accounts and tax due per licence.

Extension of the Reduced Tax and Duty Schemes on transfers of immovable property.

On 28th February 2024, the Malta Tax and Customs Administration issued version 4.6 of the AEOI Implementing Guidelines.

The Inland Revenue Department ("IRD") has issued draft FATCA Regulations and Guidelines implementing the IGA.

Malta Enterprise (ME) - the national development agency responsible for promoting and facilitating international investment in the Maltese Islands has officially launched the new applications form for the Investment Tax Credits Scheme 2014 – 2020

As from 18 May 2020, the Online Form for the Registration of a Fiscal Unit is available.

Following successful negotiations, Malta and Romania signed a protocol in Bucharest strengthening the two countries' 1995 Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Avoidance.

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.

By virtue of Legal Notice 37 of 2018, the Maltese government introduced the Notional Interest Deduction (NID) Rules.

Taxation in Malta 2026 - a short video that answers all questions.

Malta is one of the six EU Member States that has, since 2017, provided for an allowance on equity, referred to as ‘Notional Interest Deduction' or ‘NID'.

Over the past few weeks the European Union has published a list of 30 countries which have been listed as non-cooperative jurisdictions.

The Convention was developed by the OECD and the Council of Europe in 1988 as a comprehensive and multilateral instrument for the cooperation on tax matters, particularly tax evasion.

Why is good accounting important for startups? As a new business owner, you will want to focus on selling your goods, or services, and get your brand out there to stand out from competition.

FinanceMalta speaks with Rachel Zarb Cousin, President of the Malta Institute of Taxation, about the main tax schemes and changes currently in play in Malta. Taxation is a moving target, and the rules keep shifting both locally and abroad, with key implications for businesses and professionals operating in the financial services sector.