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In a notice issued on the 23rd of April 2020, the Commissioner for Revenue ("CfR") has made an announcement relative to the submission and payment of the TA22 regarding tax at the rate of 15% on income derived from ...

Legal Notice 135 provides for an order for the suspension of certain time-frames and deadlines laid down in the income tax, duty and VAT Acts.

Malta is recognised as an advantageous location for trusts due to its favourable tax environment. Despite being governed by Civil law, Malta has effectively incorporated trust legislation...

Malta's Commissioner for Revenue (CfR) released its "Guidelines on the Income Tax Treatment of transactions or arrangements involving DLT assets" in November 2018

Global Minimum Tax (Pillar 2) developments – KPMG's response, the compromise text of the proposed EU Directive, OECD's Commentary and Examples.

In the case of a self-managed Fund, the Investment Services Committee appointed by the Fund's Board of Directors can delegate the day-to-day investment management of the fund assets...

Broad political support to the EU Proposal on Public Country-by-Country Reporting.

On 31 May 2019, Malta published the "Consolidated Group (Income Tax) Rules".

As of July 9, 2024, Malta and Curacao have formally accepted the double taxation agreement, which is a key step towards improving economic ties.

It was reported that a "total of 320 professionals who have taken up residence in Malta are benefiting from a maximum tax rate of 15% on their €75,000-plus salaries".

Following the announcement of political agreement, on 15 December 2022 the Council of the EU reached unanimous agreement to implement the EU Minimum Tax Directive (Pillar Two).

The CfR has announced that due to the current exceptional circumstances brought about by the COVID-19 pandemic it is increasingly difficult for Reporting Malta Financial Institutions to ensure operational continuity.

Malta Enterprise has, in recent days, launched / extended a number of other measures intended to counter the economic impact of COVID-19 on a number of different levels.

Die Rechtsform der LTD. – Limited Liability Company – ist weltweit etabliert und akzeptiert.

The Commissioner for Revenue has issued a notice to employers clarifying certain payroll implications emanating from the Covid Wage Supplement.

Legal Notice 269 of 2014 has amended the Malta Retirement Programme Rules which were originally promulgated in 2012.

Ramona Azzopardi, Fiorella San Martin and Arthur Henrique Pasquini evaluate the key benefits of the Consolidated Group (Income Tax) Rules in Malta in an article for International Tax Review.