890 results found

Legal Notice 191 of 2020, which came into effect from the 1st of January 2020, introduces a final tax on the assignments of rights acquired in terms of a promise of sale agreement.

Optimism levels are increasing among chief financial officers (CFOs), with expansion plans rising up their priority lists, according to survey results from Deloitte.

The Government of Malta has announced a Tax Deferral Scheme intended to aid businesses that are negatively impacted by the COVID-19 outbreak.

As communicated by the Minister for Finance and Financial Services, the Commissioner for Revenue and Malta Enterprise, the application of the deferral of taxes has been re-opened with an extension.

With effect from 1 January 2012, another scheme has been introduced for expatriates working in Malta to benefit from a reduced rate of tax of 15%.

Professor Edward Scicluna, the Minister responsible for Finance, delivered the 2015 Budget Speech on the 12th October 2015.

The Commissioner for Revenue has issued three guidelines in relation to the treatment of transactions involving the use of DLT for income tax purposes, stamp duty purposes, and VAT purposes (the "Guidelines").

The Tax Treatment of Highly Skilled Individuals Rules, 2026 (L.N. 20 of 2026), (hereinafter referred to as the "Rules") which came into force on 1st January 2026...

In a landmark shift in international tax policy, the European Union has introduced a global minimum level of taxation for large multinational enterprise (MNE) groups.

The international corporate tax framework is set to change with effect from 2024. Under an OECD Inclusive Framework, countries agreed to enact a two-pillar solution to address the challenges...

Malta and Bulgaria have amended their double taxation treaty to align the Mutual Agreement Procedure with OECD standards, introducing a justification requirement that was conspicuously absent from the original text. While this change brings the treaty into conformity with international practice, the absence of mandatory arbitration provisions means taxpayers still lack a binding dispute resolution mechanism if competent authorities reach an impasse.

The Agreement between Malta and Romania for the avoidance of double taxation (Treaty) was originally signed in Bucharest on 30 November 1995.

For businesses operating in or from Malta, understanding the legal framework surrounding interest on overdue payments is essential — especially when dealing with international debtors.

The Minister of Finance, the Economy and Investment, the Hon. Mr. Tonio Fenech delivered the 2012 Budget Speech on the 14th November 2011 and announced a number of fiscal measures aimed at incentivizing investment and business, amongst others.

The Minister of Finance, the Economy and Investment, the Hon. Mr. Tonio Fenech delivered the 2013 Budget Speech on the 28th November 2012.

Malta has enacted Notional Interest Deduction Rules in October, 2017 which will apply in respect of income derived from basis year 2017 onwards by Maltese companies, Maltese partnerships....

With effect from 1 January, 2012 another scheme has been introduced for expatriates working in Malta to benefit from a reduced rate of tax of 15%.

In recent years, Malta has become an attractive jurisdiction for high-net-worth individuals and families looking to establish Single Family Offices (SFOs) due to its robust regulatory environment and favourable tax regime.