Significant changes to the VAT Act were enacted by Act XXXVIII of 2024, which was passed on December 17, 2024, to bring it into compliance with the EU VAT Directive (Dir 2006/112/EC)...

Employee share options are a popular method utilised by companies to incentivise their employees by offering them the opportunity to acquire shares in the company as part of their remuneration package.

EU Commission proposes a Directive to ensure a global minimum level of taxation for MNE groups in the EU, generally mirroring the Pillar Two approach.

The CfR has announced that due to the current exceptional circumstances brought about by the COVID-19 pandemic it is increasingly difficult for Reporting Malta Financial Institutions to ensure operational continuity.

Malta Enterprise has, in recent days, launched / extended a number of other measures intended to counter the economic impact of COVID-19 on a number of different levels.

Die Rechtsform der LTD. – Limited Liability Company – ist weltweit etabliert und akzeptiert.

The Commissioner for Revenue has issued a notice to employers clarifying certain payroll implications emanating from the Covid Wage Supplement.

With effect from 1 January 2015, telecommunications, broadcasting and electronic services supplied to non-taxable persons which are established, have their permanent address, or usually reside in the EU will be taxable in the Member State of the customer.

Choosing Malta for your yacht registration brings multitude of benefits that set it apart as a premier destination for yacht owners. With an unrivalled position as Europe's largest yacht registry...

Maltese tax law provides for a ‘Step-Up’ provision to persons who acquire residence or domicile in Malta with respect to their assets held outside Malta.

The Prime Minister of Malta, in a press conference held yesterday morning together with Finance Minister Scicluna and Economy Minister Schembri

Broad political support to the EU Proposal on Public Country-by-Country Reporting.

On 31 May 2019, Malta published the "Consolidated Group (Income Tax) Rules".

On 12 December 2022, the EU Council announced that EU Member States reached political agreement to implement the minimum tax component (Pillar Two) of the OECD's global international tax reform initiative.

As of July 9, 2024, Malta and Curacao have formally accepted the double taxation agreement, which is a key step towards improving economic ties.

On the 1st July 2014, the Income and Capital Tax Treaty between Liechtenstein and Malta entered into force.

Council Directive 2008/8 EC of the 20th February 2008 amending Directive 2006/112/EC as regards the place of supply of services introduces new rules on the place of supply of means of transport.

It was reported that a "total of 320 professionals who have taken up residence in Malta are benefiting from a maximum tax rate of 15% on their €75,000-plus salaries".

Legal Notice 20 of 2026 introduced the Tax Treatment of Highly Skilled Individuals Rules ("Rules") that came into force on 1 January 2026. These Rules confirm Malta's approach to incentivising specialised foreign talent...

By Virtue of L.N. 162, the newly implemented VAT Grouping regulations shall come into force as of 1st June 2018.