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The Malta Permanent Residence Programme (MPRP) was introduced in 2021, when it replaced the Malta Residence and Visa Programme (MRVP)...

In recent years, Malta has become an increasingly popular destination for startups, particularly in tech, fintech, blockchain, gaming, and iGaming sectors.

These Guidelines clarify which gambling and betting products qualify as (i) electronically supplied services (ESS) and (ii) streamed and virtual activities.

A fixed establishment, as defined under EU VAT law, refers to the presence of a business in a jurisdiction that possesses a significant level of human capital and resources.

The Malta's Small Commercial Yacht Code is the latest addition to the Maltese yacht legislation.

Following the success of what is loosely referred to as the Yacht Lease Structure, the VAT Department in Malta have issued guidelines on the VAT treatment of aircraft leasing for private use.

From experience, more often than note, taxpayers with substantial amounts of unsettled tax, social security contributions and VAT are frequently faced with cash liquidity problems and any additional tax, omission tax and interest incurred, resulting in the ballooning of the sums of pure tax in question, in no way help them come forward and clear what is due to the Revenue Departments.

End of last year, Romania proposed a comprehensive set of tax changes designed to guarantee the long-term financial sustainability of the nation...

Non-taxable income thresholds are set to increase, particularly benefiting individuals with two or more children

Malta has become an ideal jurisdiction to establish an EU holding company which would have the purposes of holding shares in one or more entities, both within the EU and beyond.

Malta has introduced a unified framework aimed at attracting senior and specialised talent across key sectors.

The Authority is cognizant of the challenges that are being faced by operators due to the current international climate resulting from the fight against the spread of the COVID-19 pandemic.

Legal Notice LN 262 of 2017 has just been tabled in parliament with effective date for tax years starting for YA 2018.

New Rules prescribe the tax treatment of assignments of rights on promise of sale contracts relating to immovable property situated in Malta.

The introduction of Public Country-by-Country Reporting in Malta imposes new obligations on multinational groups, representing a significant shift towards enhanced corporate tax transparency across the European Union. This EU transparency measure requires certain multinational groups to publicly report specified tax and business information for each jurisdiction in which they operate, with the first publication expected in 2026.

In the exercise of the powers conferred by articles 5A (13) and 96 of the Income Tax Act, the Minister for Finance and Financial Services, introduced Legal Notice 191 of 2020.

Executive Vice-President for an Economy that Works for People, Valdis Dombrovskis, stated: "Shell companies continue to offer criminals an easy opportunity to abuse tax obligations.