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On 8 June 2020 the Maltese Government announced an economic recovery package aimed at boosting the economy impacted by the COVID-19 pandemic. Key measures include: 1.Update of Covid Wage Supplement which will remain in...

The Commissioner for Tax and Customs in Malta issued a notification, ushering in changes to the rules relating to deductions in respect intellectual property (IP) and intellectual property rights (IPRs).

Liaise with us to learn more about the new CSRD reporting requirements and what you can do to be prepared.

On 2nd September 2022, the Commissioner for Revenue (‘CfR') launched a fact-finding questionnaire to better understand how the Foreign Account Tax Compliance Act (‘FATCA')...

Guidelines for the implementation of the EU Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation...

The Maltese Guidelines on DAC 6 have been published. The guidelines go into further detail and depth on what could be potentially reportable under the DAC 6 Directive.

During meetings in Rome this week, Malta and Italy agreed to set up a bilateral cooperation regarding tax matters.

DAC8 represents a pivotal shift in EU crypto-asset regulation, extending tax transparency requirements beyond traditional finance to crypto platforms and operators.

Dr Jan Rossi provided an overview of Legal Notice 128 of 2018 that was introduced with the aim of attracting ship managers to set up in Malta.

The diversification of the family's financial, human and social capital.

By virtue of two legal notices published on the 8th of July, the High Net Worth Individuals Rules (HNWI Rules) have now been amended to reflect the Global Residence Programme threshold, both in terms of tax and property value (be it purchase or lease), and a new special tax status is presented.

Malta is a jurisdiction of choice for companies seeking to explore beyond their traditional borders, diversify their business interests and looking for a hub from which to explore new markets.

The 15% tax rate on profits derived from the assignment of rights under promise of sale agreements has been extended until the end of 2022.

The most notable local development from a VAT /tax perspective in the realm of superyachts is undoubtedly the introduction of a special 12% VAT rate on charters commencing in Malta.

EU Commission issued the proposed Unshell Directive. If agreed upon, it will come into force in 2024 with an element of 2 years' retrospectivity.

EU member states will be required to automatically exchange information on advance cross-border tax rulings as well as advance pricing arrangements.

The Revenue has published a notice with clarifications on the tax and payroll implications of the COVID-19 wage supplement.