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  • Article

    Malta Budget 2022 - Highlights

    The Budget for the 2022 legislature was presented to the Parliament of Malta on 11 October 2021. While the majority of initiatives are clearly targeted at safeguarding the wellbeing of those members of ...
    MaltaTax
    Camilleri Preziosi
    Camilleri Preziosi
  • Article

    Year Of Assessment 2020 Tax Returns For Fiscal Units

    The Commissioner for Revenue notifies that the facility to upload and submit the income tax return and the supplemental document for Year of Assessment 2020 required to be filed by a principal taxpayer in respect of a fiscal unit is now available.
    MaltaTax
    KPMG Malta
    KPMG Malta
  • Article

Budget 2014 At A Glance

The Minister of Finance presented Malta’s Budget for 2014 to the House of Representatives on Monday 4th November 2013.
MaltaTax
Capstone Group
Capstone Group
  • Article

    Taxation Of Shipping Activities

    Malta adopts a full tax exemption on income derived by a licensed shipping organisation that owns, charters or operates a ship over 1,000 net tons.
    MaltaTax
    Capstone Group
    Capstone Group
  • Article

    New Residence Scheme For Foreigners Launched – Thresholds Drastically Reduced

    A new residence programme for foreigners (non-EU) was recently launched in Malta, replacing the foreign residents’ scheme which was controversially suspended in 2011.
    MaltaImmigration
    Capstone Group
    Capstone Group
  • Article

    Changes To The Remittance Basis Of Taxation

    A person who is either ordinarily resident or domiciled in Malta is taxable on income and capital gains arising in Malta and on foreign sourced income.
    MaltaTax
    Capstone Group
    Capstone Group
  • Article

    Extended Deadline For Applying For Fiscal Unity

    Applications for fiscal consolidation have been extended to the end of September 2020.
    MaltaTax
    KPMG Malta
    KPMG Malta
  • Article

    Guidelines In Relation To The Taxation Of DLT Assets

    On the 1st of November, the Commissioner of Revenue issued the following guidelines in relation to the tax treatment of DLT Assets
    MaltaTax
    Ganado Advocates
    Ganado Advocates
  • Article

    Malta Signs DTA With Curacao

    The agreement will enter into force as of 1 January 2016 after having been signed and ratified by both sides.
    MaltaTax
    CSB Group
    CSB Group
  • Article

    Tax Treaty With Russia And Moldova

    On 22 May 2014, the Double Tax Treaty between Malta and Russia (2014) will enter into force; this treaty supersedes the Malta – Russia Tax Treaty (2000).
    MaltaTax
    Capstone Group
    Capstone Group
  • Article

    Banking Secrecy To End Following EU-Switzerland Treaty

    2018 is set to be the date when EU residents will no longer be able to hide any undeclared income or assets in Swiss banks.
    European UnionTax
    GVZH Advocates
    GVZH Advocates
  • Article

    Qualifying Employment In Maritime Activities And Servicing Of Offshore Oil And Gas Industry Activities Rules – Legal Notice 140 Of 2018

    These new Rules serve as an incentive for certain qualifying employees holding an eligible office as defined latter.
    MaltaEmployment and HR
    Griffiths + Associates Ltd
    Griffiths + Associates Ltd
  • Article

    Amendment To Highly Qualified Persons Rules

    The Highly Qualified Persons (HQP) Rules, originally introduced and put into effect in 2010, have been amended by Legal Notice 225 of 2015.
    MaltaTax
    CSB Group
    CSB Group
  • Article

    Amendment To The Highly Qualified Persons Rules

    The Government has recently issued a Legal Notice which brings into force, retrospectively, amendments to the Highly Qualified Persons Rules.
    MaltaTax
    Capstone Group
    Capstone Group
  • Article

    Commissioner For Revenue Clarifies Article 56 (17) Income Tax Act: Overseas Employment

    Article 56 (17) of the Income Tax Act gives the option to an employee to apply the 15% rate on emoluments payable for the performance of work or duties mainly outside Malta under an employment...
    MaltaTax
    WH Partners
    WH Partners
  • Article

    Double Taxation Relief

    Malta's double tax relief provisions are based on the Credit Method in accordance with Article 23B of the OECD Model Tax Convention.
    MaltaTax
    Capstone Group
    Capstone Group
  • Article

    HQP Rules Extended To The Medical Sector

    The Highly Qualified Persons Rules ("HQP") is a programme that allows senior employees engaged by licensed / recognised operators in the financial services, remote gaming and aviation sectors to benefit from ...
    MaltaTax
    GVZH Advocates
    GVZH Advocates
  • Article

    Income Tax Return YA 2020 – Deadline Extended

    On the 2nd June 2020, the Commissioner for Revenue issued a notification extending the deadline for the submission of the Income Tax Return for the Year of Assessment 2020.
    MaltaTax
    Camilleri Preziosi
    Camilleri Preziosi
  • Article

    Indirect Taxation Manual

    Act III of 2013, the Budget Measures Implementation Act for the year, made fairly extensive amendments to the Duty on Documents and Transfers Act 1.
    MaltaTax
    Fenech Farrugia Fiott Legal (FFL)
    Fenech Farrugia Fiott Legal (FFL)
  • Article

    Malta's Suggestions On Taxation Law Accepted By EU Ministers

    The EU's finance ministers have reached an agreement to introduce flexibility in proposals for new taxation laws in order to boost competitiveness and mitigate tax evasion by multinational companies.
    MaltaTax
    CSB Group
    CSB Group
  • Showing 1–20 of 389 results

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