A summary on the new Malta-Switzerland Double Taxation Agreement.

The shipping team at GANADO have reviewed a draft law that is expected to come into force on the 1 April 2018 which will ensure that Malta's Tonnage Tax Rules fully comply with EU State Aid Guidelines

L.N. 137 of 2025, Income from Artistic Activity (Amendment) Rules, published on 15 July 2025 and applicable from year of assessment 2026, applies to income from full-time or part-time...

A legal notice was recently issued by the Ministry of Finance in Malta to transpose paragraph 5 of Article 105a of Council Directive 2006/112EC on the common system of value added tax, as subsequently amended.

The Russian Finance Ministry has drafted a decree that will exclude Malta from the blacklist of offshore jurisdictions, according to the Russian news agency Tass.

Maltese Finance Minister, Edward Scicluna announced that the measure announced in the last Budget of reducing the tax charged on revenue from rented residential properties from a maximum of 35% to 15%, was being implemented.

The Minister for the Economy, Investment and Small Business has released the Tax Credits for Micro Enterprises and the Self-Employed (Amendment) Regulations beneath Legal Notice 36 of 2016.

Relevant information about the tax advantages in Malta both for companies and for private residents.

The Qualifying Employment in Innovation and Creativity (Personal Tax) Rules (the "Rules"), have now been extended to the 31st of December 2018. These Rules which have been promulgated...

The European Commission has published a guide to the Mini One Stop Shop (MOSS); Find out more on the MOSS and the 2015 changes to the VAT rules ...

The EU has actively furthered its efforts in mitigating tax evasion by signing a tax evasion agreement with Switzerland.

Any international trading group aiming to minimise tax on income flow must carefully consider the location of their holding company.

In a January 2013 decision, the ECJ held that the exit tax on unrealized gains on companies and entities redomiciling from the Netherlands is in breach of the freedom of establishment.

The Malta Tax and Customs Administration has extended the deadline for filing income tax returns for the Year of Assessment 2026 to 31 July 2026, affecting individuals, partnerships, trusts, and various institutions. With the online filing portal now active and the deadline approaching, taxpayers are encouraged to begin preparing their documentation and seek professional guidance to ensure compliance and optimize their tax position.

Company tax is fully credited to shareholders on distribution of profits and, depending upon the business activity from which the profit has been generated, recipients of dividend income may become entitled to refunds of company tax paid.

On 28th February 2024, the Malta Tax and Customs Administration issued version 4.6 of the AEOI Implementing Guidelines.

In terms of Legal Notice 231 of 2023, which amended the Eighth Schedule of the Maltese VAT Act (Cap 406 of the Laws of Malta), a reduced VAT rate...

Following successful negotiations, Malta and Romania signed a protocol in Bucharest strengthening the two countries' 1995 Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Avoidance.

On the 28th of December 2023, the Commissioner for Tax and Customs ("CfTC") announced an amendment on the manner in which intellectual property ("IP")...

Taxation in Malta 2026 - a short video that answers all questions.