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The temporary COVID schemes allowing for reduced tax/duty rates on transfers of immovable property have been extended until the end of June 2023.

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 webinar focused on the Maltese Maritime Industry and the various sectors that contributed to its growth over the last four decades.

Malta is a jurisdiction of choice for companies seeking to explore beyond their traditional borders, diversify their business interests and looking for a hub from which to explore new markets.

The OECD released a report addressing the tax implications of COVID-19 pandemic on cross-border workers and other related cross-border matters.

Malta has introduced amendments to its Double Taxation Relief agreements with Romania and San Marino, specifically targeting the mutual agreement procedure provisions within both treaties. These changes aim to enhance the operational framework for resolving tax disputes between the contracting states, with Romania's amendment adding stipulations for competent authority resolution and San Marino's removing time limitations on MAP procedures.

The EU Mobility Directive (EU 2019/2121), effective as from 31 January 2023 across all EU Member States now enables a company incorporated in one EU Member State to divide itself into one or more companies in another EU Member State or States.

On 22 February 2023, the Commissioner for Revenue (‘CfR') issued version 4.3 of the AEOI Implementing Guidelines.

On 1 July 2021, in an historic agreement, 130 countries approved a statement providing a framework for reform of the international tax rules.

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...

Taking into account the challenges being faced by certain gaming operators particularly due to the cancellation of several sporting activities, the Malta Gaming Authority (MGA) has introduced the following measures.

Following the annual verification exercise carried out by the National Audit Office (NAO), it was revealed that gaming operators were not always respecting their reporting obligations with regards to players' liabilities and taxes.

The CfR has issued a notice reminding taxpayers of the obligation to file Intrastat Declarations in respect of intra-Community movement of goods.

A number of efforts have been undertaken by the Government of Malta to assist various business enterprises currently experiencing financial strain owing to the COVID-19 instability...

This law adopts EU Directives as the main reference for the regulatory concepts and supervisory practices which it introduced.

Malta’s new Individual Tax Programme Rules will come into force on 1 January 2027, consolidating four existing residency programmes into a single framework. The rules retain the 15% tax rate on qualifying foreign-source income remitted to Malta but increase minimum tax thresholds, property requirements and application fees.