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On the 17th of January 2025, the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2025, were published, transposing the provisions of Directive (EU) 2021/514 of the European Parliament.

The European Commission agreed to the introduction of Council Directive 2022/542 – the Reduced VAT Rates Directive.

Transfer pricing regulations are critical for ensuring that multinational enterprises (MNEs) comply with tax laws in various jurisdictions.

Issue 2 - What services will be impacted by the 2015 amendments?

CSB Group announces their presence at major industry events throughout 2026, including prestigious yachting festivals in Cannes and Monaco, gaming summits in Lisbon and Rome, and Malta's premier financial services...

There are also a number of fiscal incentives when looking at Malta as a jurisdiction of choice to set up an aviation company and consequently own, operate and/or lease aircrafts.

Registering a ship under the Maltese Flag State offers numerous advantages, one of the most notable being the Tonnage Tax regime. Unlike standard corporate entities, ships registered in Malta.

Building on the introduction of the Small Commercial Yacht Code in 2024, Malta is once again reinforcing its status as a global leader in the yachting sector, this time by updating its established Commercial Yacht Code.

The Maltese Government has just published Regulation 384 of 2003 under the Value Added Tax Act whereby, prior to Malta’s accession to the European Union in 2004, it will temporarily allow the registration of yachts under the Maltese flag with the added bonus of paying VAT at only 5%.

Deloitte Malta was awarded ‘Malta Tax Firm Of The Year 2014’ by the International Tax Review during the 10th European Tax Awards dinner.

DAC8 is the eighth amendment to the EU Directive on Administrative Cooperation in Direct Taxation (DACs) and is set to introduce mandatory reporting of crypto-asset transactions from 1st January 2026.

Recent developments on the non-domiciled regimes in the UK led many individuals to reconsider their UK tax residency.

Malta has recently introduced regulations for the licensing of gaming companies running remote or online gambling operations. The licensing procedure is not expensive and coupled with the favourable taxation, this explains why major European gaming operators have moved their operations to Malta in recent months.</P> Malta is a member of the European Union since May 2004 and licences issued by the Malta Lotteries and Gaming Authority are valid and recognized throughout the 25 member states of t

I benefici e gli incentivi fiscali disponibili per le organizzazioni che avviano attività commerciali nel settore delle operazioni di back office sono stati di grande successo nell’attirare tali attività a Malta.

A company incorporated under the Companies Act is required by Article 163 to prepare financial statements.

Malta experienced significant legislative developments in May 2026 spanning corporate governance, taxation, employment safety, transport regulation, and financial services compliance. From the launch of the Malta Business Wallet implementing the "once-only" principle to new VAT digital age reforms and stricter workplace chemical exposure limits, these changes reflect Malta's commitment to regulatory modernization and EU alignment.

A new legal notice, published on 3 March 2023, updates the thresholds indicated in the Pensions (Tax Exemption) Rules, originally introduced in 2022.

Commissioner for Tax and Customs Joseph Caruana is under no illusions about the importance of transforming the Malta Tax and Customs Administration: the changes would tackle an impressive 80%...