Malta has now been established as a reputable maritime jurisdiction for many years. A number of factors have contributed to making Malta a leading maritime hub: a strategic location in the centre...

Following the announcement of political agreement, on 15 December 2022 the Council of the EU reached unanimous agreement to implement the EU Minimum Tax Directive (Pillar Two).

Legal Notice 269 of 2014 has amended the Malta Retirement Programme Rules which were originally promulgated in 2012.

Fördelar och skattemässiga förmåner för organisationer som bedriver sin administrativa kontorsverksamhet från Malta har bidragit till att många företag har flyttat den administrativa verksamheten till landet.

In 2022, Malta introduced its first transfer pricing system through Legal Notice 284 of 2022, with effect from 2024.

Ramona Azzopardi, Fiorella San Martin and Arthur Henrique Pasquini evaluate the key benefits of the Consolidated Group (Income Tax) Rules in Malta in an article for International Tax Review.

Benefits and fiscal incentives available to organisations which set up back office operations in Malta have been particularly successful in attracting back office operations to Malta.

L.N. 231 of 2023 which transposed the provisions of Council Directive (EU) 2022/542 of 5 April 2022 as regards VAT rates amends the Eight Schedule to the VAT Act...

Further to the press release issued by the Ministry for Finance and Financial Services wherein the Minister for Finance Edward Scicluna announced, amongst other measures, the extension of the Tax Deferral Scheme.

CSB Group is proud to be the exclusive contributor of the 2021 Malta Chapter on Corporate Tax – the 9th edition published by Global Legal Insights in association with Gibson Dunn.

The reduced rate of stamp duty applicable to the transfer of shares in a family business from 2% to 1.5% has been extended for a further period of six months until 30th September 2018...

A new legal notice, published on the 22nd February 2023, extends by a year the temporary measure promulgated by the Group Deductions (Income Tax) Rules.

Global Minimum Tax (Pillar 2) developments – KPMG's response, the compromise text of the proposed EU Directive, OECD's Commentary and Examples.

Malta has become a recurring point of reference in discussions around European family office structuring for high-net-worth individuals.

With effect from 1 January 2024, the short-term hiring of a pleasure boat in Malta for any term or part of a term that does not exceed 5 weeks attracts 12% VAT.

The Investment Aid Incentive takes the form of investment tax credits, which are computed as a percentage of qualifying expenditure undertaken by companies engaged in qualifying activities.

Many foreign investors have directed their attention towards Malta along recent years.

Malta and the Caribbean island of Curaçao have signed a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.

Malta has formally brought into force amendments to its double taxation agreement with the Republic of San Marino, marking another step in the country’s ongoing efforts to strengthen international tax cooperation...

The Micro Invest Scheme (the "Scheme") is designed to help businesses invest in their operations and grow their business. The Scheme has been relaunched by Malta Enterprise...