Commissioner for Revenue has amended the DAC 6 guidelines following the judgement of CJEU Case C-694/20 in particular the provisions in relation to the notification obligation of intermediaries...

S.L. 123.207 entitled "Transfer Pricing Rules (the ‘Rules')" has been amended by Legal Notice 9 of 2024 Transfer Pricing (Amendment) Rules, 2024 which was published on 19th January 2024.

With effect from February 2023, Article 10 VAT registered persons will be required to submit their VAT returns online in line with CFR.

The EU Mobility Directive (EU 2019/2121), effective as from 31 January 2023 across all EU Member States now enables a company incorporated in one EU Member State to divide itself into one or more companies in another EU Member State or States.

Traditionally a captive insurance company is known to be a limited purpose corporate entity set up by a non-insurance parent company and licensed to insure all or some of the risks emanating from the parent’s and/or group’s business.

In January 2020, the Greek Parliament ratified Tax Bill 4646/12.12.2019, by virtue of which certain amendments to the existing Tax Acts will enter into force

On 19 June 2023 the European Commission published a draft proposal for a faster and safer relief of excess withholding tax (the ‘Proposal').

Throughout the years Malta has established itself as a true hub for the yachting industry and this was achievable ...

Following similar announcements recently made by France and Italy, on July 29 2013 the Maltese authorities published the Guidelines for the Value Added Tax Treatment of Short-Term Yacht Chartering.

The CfR has issued a notice reminding taxpayers of the obligation to file Intrastat Declarations in respect of intra-Community movement of goods.

A number of efforts have been undertaken by the Government of Malta to assist various business enterprises currently experiencing financial strain owing to the COVID-19 instability...

This law adopts EU Directives as the main reference for the regulatory concepts and supervisory practices which it introduced.

Changes to the VAT rules – Telecommunications, Broadcasting and Electronic Services

Malta has issued Legal Notice 48 of 2026, formally titled the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups...

Malta is fast becoming a regional center of excellence due to enterprising policy makers, a mature and developed legal system, a competitive tax environment and an adaptable, highly-skilled English-speaking workforce.

Malta Fund Industry Association, Malta Association of Retirement Scheme Practitioners and the Society of Trust and Estate Practitioners also welcome the PANA Committee's validation of the Maltese tax system

In a notice issued on the 23rd of April 2020, the Commissioner for Revenue ("CfR") has made an announcement relative to the submission and payment of the TA22 regarding tax at the rate of 15% on income derived from ...

Legal Notice 135 provides for an order for the suspension of certain time-frames and deadlines laid down in the income tax, duty and VAT Acts.

Malta is recognised as an advantageous location for trusts due to its favourable tax environment. Despite being governed by Civil law, Malta has effectively incorporated trust legislation...

The Malta Stock Exchange is an HMRC recognised exchange, which means that shares and bonds that are admitted to trading on the MSE enjoy the same tax treatment that would be applied to financial instruments that are included in the official UK list maintained by the Financial Services Authority (in its capacity as the UK Listing Authority).