890 results found

Starting January 2025, small businesses can enjoy VAT exemptions on cross-border EU trade without multi-jurisdiction registrations. Find out how Malta's new Articles 11A and 11B could streamline your compliance...

Substance has become a key term when setting up a new corporate structure, in international tax planning and in restructuring of existing corporate structures.

KPMG offers a broad range of one-stop-shop services such as financial guidance, tax assistance, ESG and regulatory compliance and more. This year's EU-Startups Summit held on Malta on 9th and 10th...

New Guidelines have been introduced further clarifying which persons are not entitled to benefit under the tax deferral scheme, whilst also clarifying ...

Indirect tax has proved to be a major tool used by governments worldwide to cushion the effect of COVID-19 on businesses and consumers alike.

For a company to be registered as an e-commerce business in Malta, one must follow the legal and regulatory steps.

Further to the announcement made last week by the Prime Minister of Malta of the first set of economic measures aimed to support businesses in Malta impacted by COVID-19

The EU Commission has extended the State Aid Temporary Framework to enable acceleration of R&D, testing and production of COVID-19 relevant products.

This legal notice repeals the Suspension of Legal Times (Revenue Acts) Order of 3 April 2020.

Maltese law historically offered no dedicated corporate vehicle for these young individuals. Under the pre-existing framework, 16- and 17-year-olds remained under parental authority for business matters.

Introduced through Legal Notice 98 of 2022 and later amended by Legal Notices 220 of 2022, 48 of 2023 and 5 of 2024 the Pensions (Tax Exemption) Rules applied to pension income derived on or after 1 January 2022.

Setting up as a self-employed individual can have several benefits. Some general advantages are the flexibility this setup offer. Being self-employed often allows for greater flexibility...

Over the past twenty odd years, Malta has become an international hub for foreign direct investment (FDI).

Benefit from a 15% Tax Rate through Malta's Global Residence Programme — Designed for Non-EU Nationals Seeking a Residency Option...

Malta has established itself as a top film location in the Mediterranean and is gaining a strong global reputation that is managing to attract a large volume of foreign films and series over recent years.

As from 1 January 2015, new VAT place of supply rules will come into effect for EU cross-border business of electronically supplied services to non-taxable consumers (B2C).

Malta has strengthened its tax transparency framework through Legal Notice 162 of 2026, the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2026. The amendments transpose Council Directive (EU) 2023/2226, commonly referred to as DAC8, into Maltese law and introduce new reporting obligations relating to crypto-assets.