ArticleCOVID-19 Tax Deferral Scheme ExtendedThe Commissioner for Revenue and Malta Enterprise extended the tax deferral scheme until June 2020. MaltaTaxKPMG Malta
ArticleCustoms Duties, VAT Waived On Imports Of Medical ItemsThe EU Commission approves requests from all Member States and the UK to temporarily waive customs duties and VAT on the import of medical equipment. MaltaTaxKPMG Malta
ArticleExtending The Tax Exemption Scheme For First Time BuyersThe Maltese government has recently announced that the Tax Exemption Scheme which was previously introduced to benefit first time buyers will once again be extended till the 30th of November 2015.MaltaTaxGVZH Advocates
ArticleExtension Of Manual Submission Deadline Of Individual Tax ReturnIn a press release issued by the Ministry for Finance and Financial Services on 14 July 2020, it was announced that the Commissioner ...MaltaTaxKPMG Malta
ArticleExtension Of The Reduced Tax And Duty Schemes On Transfers Of Immovable PropertyExtension of the Reduced Tax and Duty Schemes on transfers of immovable property.MaltaTaxKPMG Malta
ArticleFATCA-CRS: Updated AEOI Implementing Guidelines Published By The MTCAOn 28th February 2024, the Malta Tax and Customs Administration issued version 4.6 of the AEOI Implementing Guidelines.MaltaTaxKPMG Malta
ArticleFATCA - Malta On The Way To Implementing Its IGAThe Inland Revenue Department ("IRD") has issued draft FATCA Regulations and Guidelines implementing the IGA.MaltaTaxGVZH Advocates
ArticleGuidelines On Reduced 12% VAT Rate On Yacht Charters Commencing In MaltaIn 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...MaltaTaxDF Advocates
ArticleInvestment Aid Tax Credits Scheme 2014-2020Malta Enterprise (ME) - the national development agency responsible for promoting and facilitating international investment in the Maltese Islands has officially launched the new applications form for the Investment Tax Credits Scheme 2014 – 2020MaltaTaxCSB Group
ArticleLaunch Of The New Residence SchemeThe new residence scheme for foreigners has been launched. MaltaTaxCapstone Group
ArticleLaunch Of The Online Application For The Registration Of A Fiscal UnitAs from 18 May 2020, the Online Form for the Registration of a Fiscal Unit is available.MaltaTaxKPMG Malta
ArticleMalta And Romania Signed A Protocol To The Double Taxation AgreementFollowing 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.MaltaTaxPapilio Services Limited
ArticleMalta - Turkey Tax TreatyThe income tax treaty for the avoidance of double taxation signed by the governments of Malta and Turkey in 2011 will now be applicable as from 1 January 2014.MaltaTaxVistra
ArticleNew Rules On Deductions Of IP Expenditure Under The Income Tax ActOn the 28th of December 2023, the Commissioner for Tax and Customs ("CfTC") announced an amendment on the manner in which intellectual property ("IP")...MaltaTaxWH Partners
ArticleNew Tax Credits For Female Owned UndertakingsThrough Legal Notice 36 of 2016, The Minister for the Economy, Investment and Small Business has recently released the Tax Credits for Micro Enterprises and the Self-Employed (Amendment) Regulations, 2016.MaltaTaxGVZH Advocates
ArticleNotional Interest Deduction (NID) RulesBy virtue of Legal Notice 37 of 2018, the Maltese government introduced the Notional Interest Deduction (NID) Rules. MaltaTaxGVZH Advocates
ArticlePartial Property Tax Exemption Scheme For First Time Buyers ExtendedThe scheme announced by the Government of Malta for those buying their first residential property has now been extended by an additional 3 months to the 30th of September 2015.MaltaTaxGVZH Advocates
ArticlePublication Of The Proposed Directive Providing For A Debt-Equity Bias Reduction Allowance...Malta is one of the six EU Member States that has, since 2017, provided for an allowance on equity, referred to as ‘Notional Interest Deduction' or ‘NID'. MaltaTaxKPMG Malta
ArticleRegistration For The Mini One Stop Shop (Changes To The VAT rules – Telecommunications, Broadcasting And Electronic Services)The mini One Stop Shop (MOSS) comes into force on 1 January 2015.MaltaTaxDeloitte Malta
VideoTaxation In Malta 2026 (Video)Taxation in Malta 2026 - a short video that answers all questions. MaltaTaxZugimpex International GmbH