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© 2026 Legalease Ltd. All rights reserved

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Registered address: 188 Fleet Street, London, EC4A 2AG

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  • Article

    Tax Rebate On Income Derived From Private Residential Leases

    The Private Residential Leases (Tax Rebate) Rules ("Rules") which have been introduced by L.N. 258 of 2020, are applicable to certain Long Private Residential Leases
    MaltaTax
    WH Partners
    WH Partners
  • Article

    The Use Of A Malta Holding Company To Hold Shares In A Swiss Company - The Advantages Available

    Malta has long been considered a leading holding company jurisdiction due to its participating holding exemption on dividends and capital gains, as well as its lack of withholding tax on payments to shareholders.
    MaltaTax
    Dixcart Group Limited
    Dixcart Group Limited
Article

Do Employee Share Options Encourage Employee Retention?

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...
MaltaEmployment and HR
CSB Group
CSB Group
  • Article

    Malta’s VAT And Gaming Tax Reforms: Key Changes For The Gaming Sector

    Following the enactment of Legal Notice 86 of 2026, the Malta Tax and Customs Administration (MTCA) has issued new guidelines on the applicability of the VAT exemption to gambling and betting.
    MaltaMedia, Telecoms, IT, Entertainment
    Ganado Advocates
    Ganado Advocates
  • Article

    EU Reaches Preliminary Agreement On The Pillar 2 Directive: Large Multinational Groups Of Companies To Pay A Minimum Tax Rate

    On the 12th of December 2022, European Member States came to a landmark agreement on the implementation of Pillar II.
    European UnionTax
    WH Partners
    WH Partners
  • Article

    The EU VAT Directive | A Gaming Perspective

    From 1st January 2015, the EU will implement changes in the place of supply rules, which will shift the place of supply to the country of consumption of electronically supplied services.
    European UnionTax
    CSB Group
    CSB Group
  • Article

    VAT 2015 - EU VAT Compliance For Telecoms, Broadcasting And E-Services Providers

    The 2015 changes to the VAT rules will require businesses which supply taxable telecoms, broadcasting and e-services B2C in the EU to report and pay VAT in the Member State of their customers.
    European UnionTax
    Deloitte Malta
    Deloitte Malta
  • Article

    VAT In The Digital Age: European Commission Proposes New EU VAT Measures

    Entitled ‘VAT in the Digital Age', the primary intention of this proposal is to modernise the VAT system to make it more appropriate for the digital age, whilst also curbing situations...
    European UnionTax
    WH Partners
    WH Partners
  • Article

    Another CJEU VAT Ruling On Fund Management Services (Gfbk)

    Art.135(1)(g) of Directive 2006/112/EC contains a mandatory VAT exemption in respect of the management of special investment funds as defined by Member States.
    MaltaTax
    Fenech Farrugia Fiott Legal (FFL)
    Fenech Farrugia Fiott Legal (FFL)
  • Article

    CJEU Rules RuneScape In-Game Gold Subject To VAT

    On 5 March 2026, the Court of Justice of the European Union (CJEU) ruled in Case C-472/24 that the sale of RuneScape in-game virtual gold is subject to Value Added Tax (VAT).
    MaltaTax
    CSB Group
    CSB Group
  • Article

    Commissioner For Revenue Issues Guidelines In Relation To Cross-Border Arrangements Captured By DAC 6

    On the 4th January 2021, the Commissioner for Revenue has published guidelines (the "Guidelines") which seek to provide additional clarity as regards the reporting obligations arising in terms...
    MaltaTax
    Camilleri Preziosi
    Camilleri Preziosi
  • Article

    Corporate Tax Category Minimum Tax Directive (Pillar Two) – EU Adoption And State Of Play

    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...
    MaltaTax
    KPMG Malta
    KPMG Malta
  • Article

    Estate Planning – Would a Trust Help?

    Estate planning is defined as the process of anticipating and arranging for the disposal of an estate.
    MaltaTax
    Fenech & Fenech Advocates
    Fenech & Fenech Advocates
  • Article

    Fiscal Implications On Aviation Operations

    Companies which are incorporated in Malta are deemed to be resident and domiciled in Malta and chargeable to tax on a world-wide basis, irrespective of where the income generating activitiy is carried out.
    MaltaTax
    Mamo TCV Advocates
    Mamo TCV Advocates
  • Article

    Malta Budget 2026: Key Highlights And Salient Features

    Malta's Budget for 2026, is crafted to sustain robust economic growth while supporting businesses and families. It delivers a mix of corporate incentives, tax relief measures, and social initiatives...
    MaltaTax
    GTG Legal
    GTG Legal
  • Article

    Malta Introduces Formal Transfer Pricing Requirements

    On 18th November 2022 Malta has published Legal Notice 284 of 2022 hereby implementing Transfer Pricing Rules in to legislation.
    MaltaTax
    CSB Group
    CSB Group
  • Article

    Malta’s Direct And Indirect Tax Framework: 2026 Updates

    Malta’s tax landscape continues to develop through a series of legislative amendments introduced under the Budget Measures Implementation Act 2026, together with ongoing implementation...
    MaltaTax
    Papilio Services Limited
    Papilio Services Limited
  • Article

    Maltese Professionals Returning To Work In Malta In Specific Industry Sectors

    An incentive scheme was introduced in the Budget Measures Implementation Act, 2012 for Maltese professionals returning to work in Malta in specific industry sectors.
    MaltaTax
    Deloitte Malta
    Deloitte Malta
  • Article

    New VAT Invoicing Rules - Key Features (Update)

    Changes to the VAT invoicing rules came into force on 1 January 2013, however, since the introduction of the changes, certain amendments have already been made thereto.
    MaltaTax
    Deloitte Malta
    Deloitte Malta
  • Article

    Property Tax In Malta

    However this isn’t something which will be of relevance for much longer.
    MaltaTax
    CSB Group
    CSB Group
  • Showing 321–340 of 890 results

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