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At a press conference held on the 8th June 2020,

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

On the 8 December 2022, the Court of Justice of the European Union ("CJEU"), in delivering a ruling in the case of Orde van Vlaamse Balies, IG, Belgian Association of Tax Lawyers...

A preliminary ruling given by the Industrial Tribunal on the 15th of December 2020 in the case of Bourgeais vs. Sara Grech Ltd., has shed some well needed light on the matter ...

Malta, a charming Mediterranean island nation, has become increasingly popular among expatriates and professionals seeking to relocate to a vibrant, culturally rich, and economically stable country.

Amendments to Chapter 158 were introduced by Act No. XXVII of 2018. The amendments affect the leases created by virtue of a previous title of emphyteusis or sub-emphyteusis ...

As of 1st June 2018, the newly implemented VAT Grouping regulations shall enter into force. Provided that entities satisfy the necessary criteria ...

In Part 1 of this series, we explored how international passenger transport enjoys a specific VAT exemption under Maltese law and the EU VAT Directive. But airlines do more than transport passengers, they need aircrafts...

In this year’s Budget Speech, delivered on 9th November 2009, the Minister of Finance announced a number of fiscal measures aiming at incentivising investment and businesses, the main thrust of which was the promotion of investment, R&D and environmental protection, on the one hand, and the tightening of anti-abuse provisions aimed at attacking certain aggressive tax planning schemes, compliance and a process of consolidation of the Inland Revenue, VAT and Customs Departments on the other hand.

The Malta Tax and Customs Administration's 2025 Annual Report reveals a strategic shift toward digital transformation and enhanced compliance enforcement, with particular implications for property transactions. As the MTCA intensifies its use of data analytics and artificial intelligence to identify potential tax risks, taxpayers are facing increased scrutiny, especially regarding property valuations and stamp duty assessments on immovable property transfers.

The government is forecasting a real growth of 6.5% and 8.6% in nominal terms in 2022, while the growth is expected to be 4.7% and 4.5% in 2023 and 2024.

As the spotlight shines on the International Fiscal Association (IFA) Annual Congress in Cape Town, Dr Franklin Cachia, Director & Lead Consultant at CSB Group...

The judicial review under Article 469A of the Code of Organisation and Civil Procedure, Chapter 12 of the laws of Malta (the "Code"), is a staple judicial remedy that grants natural or legal persons the ability to request the ...

Malta has introduced a special tax regime for senior employees of family offices, back offices and treasury management operations, which offers a reduced flat rate of income tax of 15% on employment income.

Malta has implemented the extended DAC 6 reporting deadlines, following the Commissioner for Revenue's announcement back on the 2nd July 2020 to defer the first reporting deadlines arising as a result of the DAC 6 ...

On 20 February 2024, Malta enacted the relevant provisions of the EU Minimum Tax Directive [2022/2523] through the publication of Legal Notice 32 of 2024.

From 1 January 2015, all telecommunications, broadcasting and electronic services will be vatable at the place where the end customer is established, has his permanent address or usually resides, irrespective of its VAT status.