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The BEPS project outlines 15 action points aimed at tackling the increasing international concern at multinational enterprises avoiding taxes.

The COVID-19 Temporary Support Measures Regulations, 2020 were published on 25 August 2020 in virtue of LN 345 of 2020, with with retrospective effect from 1 April 2020.

Legal Notice 225 of 2015 has amended the Highly Qualified Persons (HQP) Rules which were originally promulgated in 2010.

The Revenue has notified an extension of the deadline for filing the income tax return for year of assessment 2020 to 31 July 2020 due to COVID-19. A notice has been published ...

The Maltese Government has recently launched the latest residence scheme which provides favourable tax incentives for non-EU, non-EEA and non-Swiss Nationals seeking an alternative residence base in the Maltese Islands.

Malta Enterprise has issued a call for applications for the pre-approval of Investment Aid Tax Credits.

In order to foster further partnership between Malta's corporate and cultural sectors, the Maltese government has recently announced a number of tax incentives through Subsidiary legislation 123.102.

Legal Notice 378 of 2017 has amended the Qualifying Employment in Aviation (Personal Tax) Rules which were originally promulgated in 2016, and amended by means of Legal Notice 1 of 2017.

Forbes has listed Malta among the top 15 countries to retire in. Malta’s popularity is based amongst other on the mild winters and an abundance of sunshine and also that it is a few hours’ flying time from mainland Europe.

The Commissioner for Tax and Customs (‘CfTC') has released on 20 December 2023 updated guidelines (Version 1.1) in relation to the Notional Interest Deduction (‘NID').

Malta has a most attractive tax residency scheme which is probably the most advantageous scheme available to persons wishing to change their tax residence. Moving your residence from a high-tax country to Malta could make you huge savings on your tax liabilities.

On the 15th of June 2020, the Government of Malta published a number of Legal Notices on the Government Gazette and thereafter on the justiceservices.com.mt website in relation to purchasing of property.

A taxable person is required to file a Recapitulative Statement when engaging in VAT-exempt Intra-Community Supplies and when supplying services that take place in the territory of another...

Legal Notice 20 of 2026 introduced the Tax Treatment of Highly Skilled Individuals Rules ("Rules") that came into force on 1 January 2026. These Rules confirm Malta's approach to incentivising specialised foreign talent...

The directive adopted by the Council (COUNCIL DIRECTIVE amending Directive 2011/16/EU on administrative cooperation in the field of taxation), known as DAC8...

Malta is one of the most attractive destinations for establishing holding companies dedicated to managing intellectual property (IP), thanks to its combination of favourable tax benefits, a strong legal framework, a network of over 70 Double Taxation Agreements (DTAs) and direct access to the European single market.

A revised version of the shareholder registration online application has just been made available on the CFR (Commissioner for Revenue) website for online Income Tax Services.