The rapid changing landscape of tax and the constant local fiscal developments presents a challenge for taxpayers, both businesses and individuals, to grapple with. The news and alerts below will help you navigate through such developments, and more importantly, ensure that you or your business prepares for such changes and mitigates tax exposures.
Malta Tax Alerts - 2024
28/10/2024 - Malta Budget 2025 Highlights - Direct Tax, VAT and Indirect Tax
27/10/2024 - IFRS 17 Tax Implications - Direct Tax
17/07/2024 - Feasibility Study Grant Scheme - Direct Tax and Incentive Legislation
10/06/2024 - Malta Implements the EU Public Country-by-Country Reporting - Direct Tax
20/05/2024 - The Budget Measures Implementation Act, 2024 - Direct Tax and VAT and Indirect Taxes
08/05/2024 - Incentive Legislation - Retrofit Scheme - Direct Tax and Incentive Legislation
25/04/2024 - KPMG BEPS 2.0 Tracker: State of play of Pillar 2 around the globe - Direct Tax
29/02/2024 - Malta Transposes the EU Minimum Tax Directive (Pillar Two Rules) - Direct Tax
02/02/2024 - EU Funding for Digitalisation - Direct Tax and Incentive Legislation
02/02/2024 - Maltese Transfer Pricing Guidelines - Direct Tax
05/02/2024 - Update to the Maltese Transfer Pricing Rules - Direct Tax
24/01/2024 - Start-up Finance Incentive Guidelines - Incentive Legislation
Malta Tax Alerts - 2023
30/10/2023 - Malta Budget 2024 - Direct Tax, VAT and Indirect Tax
18/09/2023 - Do the Malta Transfer Pricing Rules apply to you? - International Tax
29/08/2023 - ESG Tax Reporting in Malta - Environmental, Social & Governance
25/04/2023 - The Budget Measures Implementation Act, 2023 - VAT and Indirect Taxes
24/04/2023 - Reminder for filing of NSO Intrastat Declarations - VAT and Indirect Taxes
21/03/2023 - Update on the Pensions (Tax Exemption) Rules - Direct Tax
24/02/2023 - Recognised Stock Exchanges - Direct Tax
24/02/2023 - Extension of the possibility to surrender capital allowances intra-group - Direct Tax
24/02/2023 - Extension of VAT Return Deadline for February 2023 - VAT and Indirect Taxes
03/02/2023 - Renewal of the QI Agreement - Automatic Exchange of Information
05/01/2023 - The New Mobility Directive for EU Companies - Corporate Tax
05/01/2023 - Minimum Tax Directive (Pillar Two) – EU adoption and state of play - Direct Tax
Malta Tax Alerts - 2022
13/12/2022 - EU Member States reach agreement on Minimum Tax Directive (Pillar Two) - Direct Tax
21/11/2022 - Malta introduces formal Transfer Pricing Rules - Direct Tax
24/10/2022 - Malta Budget 2023 Highlights - Direct Tax and VAT and Indirect Taxes
10/10/2022 - Pensions (Tax Exemption) Rules - VAT and Indirect Taxes
15/09/2022 - Extension of temporary Tax and Duty Schemes on Property - VAT and Indirect Taxes
30/08/2022 - New record keeping and reporting obligations for PSPs (CESOP) - VAT and Indirect Sales
23/06/2022 - Surrender of capital allowances intra-group - Direct Tax
06/05/2022 - The Revenue publishes FAQs on DAC6/MDR - Direct Tax and Exchange of Information
18/04/2022 - The VAT Rates Directive - VAT and Indirect Taxes
29/03/2022 - Global Minimum Tax (Pillar 2) developments - Direct Tax
24/03/2022 - The Act for the Budget Measures Implementation Act for Financial Year 2022 - Direct Tax
21/03/2022 - Interest and Additional Tax (Adjustment) Rules - Direct Tax
17/01/2022 - EU Commission proposed Directive on Shell Entities (ATAD3) - Direct Tax
14/01/2022 - Proposed Directive to implement Pillar Two in the EU - Direct Tax
06/01/2022 - CfR Notice – Intrastat Declarations - VAT and Indirect Tax
03/01/2022 - Draft Transfer Pricing Rules – Public Consultation - Direct Tax
Malta Tax Alerts - 2021
06/12/2021 - Public Country-by-Country Reporting - International Tax
18/11/2021 - Are you ready for CSRD? - Environmental, Social, & Governance (ESG)
05/11/2021 - Act LX of 2021 – Amendments to the Companies Act - Corporate Direct Tax
21/10/2021 - OECD Inclusive Framework on BEPS2.0 – 8 October 2021 Agreement - Corporate Direct Tax
02/07/2021 - Amendment to the First Time Buyer Scheme - VAT and Indirect Tax
02/07/2021 - OECD/G20 Inclusive Framework Agreement on BEPS 2.0 - Direct Tax
24/05/2021 - Country-by-Country Reporting: Penalties - Automatic Exchange of Information
20/04/2021 - Year of Assessment 2020 Tax Returns for Fiscal Units - Corporate Direct Tax
19/04/2021 - Transfer Pricing - Corporate Direct Tax
15/03/2021 - Malta Incentives: Investment Aid Tax Credits - Incentive Legislation
08/03/2021 - Public Country-by-Country Reporting Proposal - Exchange of Information
Malta Tax Alerts - 2020
24/08/2020 - Extended deadline for applying for fiscal unity - Corporate Direct Tax
25/06/2020 - Private Residential Leases (Tax Rebate) Rules - Corporate Direct Tax
25/06/2020 - 15% Tax on Overtime - Rules published - Corporate Direct Tax
20/05/2020 - Profits on assignments of promise of sale agreements - Corporate Direct Tax
17/04/2020 - Fraud against the European Union’s Financial Interest - VAT and Indirect Direct Taxes
13/03/2020 - Malta Transposes Mandatory Disclosure Rules - Automatic Exchange of Information
13/03/2020 - VAT Treatment of Yacht Leasing - VAT and Indirect Direct Taxes
24/01/2020 - The VAT "Quick Fixes" - VAT and Indirect Direct Taxes
Malta Tax Alerts - 2019
19/12/2019 - Malta Securitisation - Corporate Direct Tax
01/10/2019 - Malta Tonnage Tax Rules - Shipping and Yachting
09/09/2019 - The Maltese Patent Box - Corporate Direct Tax
26/03/2019 - Updates to the FATCA and CRS Guidelines in Malta - Automatic Exchange of Information
28/01/2019 - KPMG AEOI Reporting - Automatic Exchange of Information
Malta Tax Alerts - 2018
12/12/2018 - Maltese Implementation of the Anti-Tax Avoidance Directive - Corporate Direct Tax
21/10/2018 - Amendments to the VAT Act - VAT and Indirect Direct Taxes
01/09/2018 - Malta's Tax System - Corporate Direct Tax
13/07/2018 - Highly Qualified Expatriates - Maritime Sector
09/07/2018 - Tax Credits for Operators Accepting Construction Waste - Corporate Direct Tax
28/05/2018 - Malta introduces VAT Grouping - VAT and Indirect Direct Taxes
09/04/2018 - Malta's Tax Status for Returned Migrants - Global Mobility and Private Clients
14/03/2018 - Tax Deductions for Employee Transportation Costs - Corporate Direct Tax
28/02/2018 - How might Blockchain technology revolutionise tax? - Corporate Direct Tax
Malta Tax Alerts - 2017
15/12/2017 - Global Residence Programme - Global Mobility and Private Clients
13/12/2017 - Qualifying Employment in Aviation Rules - Global Mobility and Private Clients
11/12/2017 - Residence Programme Rules - Global Mobility and Private Clients
21/11/2017 - Guidelines Published on the Gambling VAT Exemption - VAT and Indirect Direct Taxes
21/10/2017 - Notional Interest Deduction - Corporate Direct Tax
10/05/2017 - Aircraft Leasing in Malta - Global Mobility and Private Clients
28/02/2017 - Common Reporting Standard - Automation Exchange of Information
28/02/2017 - Malta: Country by Country Reporting - Automation Exchange of Information
Malta Tax Alerts - 2016
28/11/2016 - Apple, BEPS and Brexit: Shattering the Tax World - Corporate Direct Tax
27/11/2016 - The Tax-Induced Debt Bias in Malta: Part 1 - Corporate Direct Tax
04/11/2016 - Malta's Double Tax Treaties - Corporate Direct Tax
25/10/2016 - Maltese Companies Act: Crossing the Rubicon - Corporate Services
05/07/2016 - Trusts and Foundations - Corporate Direct Tax
28/06/2016 - Malta Securitisation - Corporate Direct Tax
16/06/2016 - VAT Health Check - VAT and Indirect Direct Taxes
17/05/2016 - Letting of Residential Immovable Property - VAT and Indirect Direct Taxes
01/03/2016 - Highly Qualified Expatriates - Global Mobility and Private Clients
01/03/2016 - Retiring in Malta - Global Mobility and Private Clients
01/02/2016 - VAT and Remote Gaming - VAT and Indirect Direct Taxes
01/02/2016 - VAT and Digital Gaming - VAT and Indirect Direct Taxes
01/02/2016 - Taking up Residence in Malta - Global Mobility and Private Clients
01/02/2016 - Digital Gaming in Malta - Incentive Legislation
Malta Tax Alerts - 2015
08/04/2015 - CJEU hearing on the management of real estate - VAT and Indirect Direct Taxes
07/04/2015 - Extension of Remission Scheme of Interest and Penalties - VAT and Indirect Direct Taxes
04/03/2015 - Certain VAT Budget Measures - VAT and Indirect Direct Taxes
01/01/2015 - VAT recovery rights of iGaming companies - VAT and Indirect Direct Taxes
Malta Tax Alerts - 2014
Malta Tax Alerts - 2013
06/09/2013 - New VAT penalties come into force - VAT and Indirect Direct Taxes
29/07/2013 - VAT relief on Transfers of a Going Concern - VAT and Indirect Direct Tax
15/03/2013 - Input VAT recovery on improper purchase invoices - VAT and Indirect Direct Taxes
01/03/2013 - Latest cases on VAT Treatment of Fund Management - VAT and Indirect Direct Taxes
15/03/2013 - Input VAT recovery on improper purchase invoices - VAT and Indirect Direct Taxes