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Relevant information about the tax advantages in Malta both for companies and for private residents.

Any international trading group aiming to minimise tax on income flow must carefully consider the location of their holding company.

In a January 2013 decision, the ECJ held that the exit tax on unrealized gains on companies and entities redomiciling from the Netherlands is in breach of the freedom of establishment.

The Malta Tax and Customs Administration has extended the deadline for filing income tax returns for the Year of Assessment 2026 to 31 July 2026, affecting individuals, partnerships, trusts, and various institutions. With the online filing portal now active and the deadline approaching, taxpayers are encouraged to begin preparing their documentation and seek professional guidance to ensure compliance and optimize their tax position.

Company tax is fully credited to shareholders on distribution of profits and, depending upon the business activity from which the profit has been generated, recipients of dividend income may become entitled to refunds of company tax paid.

By the end of January 2016, the European Commission will have proposed a new set of rules to mitigate corporate tax avoidance, as part of its strategy to fight illegal or dubious taxation practices carried out by multinational companies.

On the 17th May, the Maltese parliament approved tax amendments which had been outlined during the Budget for 2013.

Malta 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 – 2020

Taxation in Malta 2026 - a short video that answers all questions.

The much-anticipated Technical Forum 2024 in Vienna organized by PrimeGlobal, an international association of independent accounting firms of which Griffiths + Associates is a proud member, is finally coming.

FinanceMalta speaks with Rachel Zarb Cousin, President of the Malta Institute of Taxation, about the main tax schemes and changes currently in play in Malta. Taxation is a moving target, and the rules keep shifting both locally and abroad, with key implications for businesses and professionals operating in the financial services sector.

Over the past few weeks the European Union has published a list of 30 countries which have been listed as non-cooperative jurisdictions.

The so-called "Unshell Directive" (proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes), which aims to prevent the misuse of shell entities for tax purposes...

Malta’s corporate tax regime is designed to support international businesses, offering a compliant and flexible framework for companies operating across borders.

Company tax is fully credited to shareholders on distribution of profits and, depending upon the business activity from which the profit has been generated, recipients of dividend income may become entitled to refunds of company tax paid.

As the world economy moves to predominantly e-commerce transactions and third-world country economies open up their doors to more open access to the internet, online businesses have a feeding frenzy ...

Malta's tax incentive framework faces mounting pressure to evolve as global competition for foreign talent and investment intensifies through strategic government incentives. Deloitte Malta's Tax leader emphasizes that continuous innovation in tax policy will determine whether Malta maintains its competitive edge in attracting high-value business activity.