Tax News and Alerts

26/02/2026 - MTCA Self-Compliance Questionnaire (SCQ)

06/02/2026 - New Rules for the Tax treatment of Highly Skilled Individuals

29/10/2025 - 15% tax rate for family office & treasury senior employees

27/10/2025 - Malta Budget 2026

10/09/2025 - VAT Implications Associated with Transfer Pricing Adjustments

05/09/2025 - Malta introduces a new 15% final tax

26/08/2025 - Malta Audit Exemption Rules

18/08/2025 - The Budget Measures Implementation Act 2025

03/06/2025 - Updated AEOI Implementing Guidelines Published by the MTCA

23/04/2025 - Large Taxpayer Office Established in Malta

10/04/2025 - Extended Deadline for Qualified Intermediaries to File Forms 1042-S

30/01/2025 - Extension of exemptions and reduced rates in terms of the Duty on Documents and Transfers Act

20/01/2025 - Malta in the 15% Global Minimum Tax World

20/01/2025 - Updates to the Pensions (Tax Exemption) Rules and the Tax Rebate (Pensioners) Rules

30/01/2025 - Extension of exemptions and reduced rates in terms of the Duty on Documents and Transfers Act

09/12/2024 -  The Bill for the Budget Measures Implementation Act for Financial Year 2025 - Direct Tax, VAT and Indirect Tax

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

04/03/2024 - FATCA-CRS: Updated AEOI Implementing Guidelines published by the MTCA - Exchange of Information

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

12/01/2024 - Introduction of a 12% VAT rate on certain hiring of pleasure boats - VAT and Indirect Tax

16/01/2024 - Updates to the Pensions (Tax Exemption) Rules and the Tax Rebate (Pensioners) Rules - Direct Tax

19/01/2024 - Deduction in respect of intellectual property and intellectual property rights - Direct Tax

24/01/2024 - Start-up Finance Incentive Guidelines - Incentive Legislation

01/12/2023 - The Bill for the Budget Measures Implementation Act for Financial Year 2024 - Direct Tax, VAT and Indirect Tax

30/10/2023 - Malta Budget 2024 - Direct Tax, VAT and Indirect Tax

11/10/2023 - Introduction of a 12% reduced VAT rate on four types of services as from 1 January 2024 - VAT and Indirect Taxes

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

12/06/2023 - EU Council agrees on DAC8 - crypto-assets reporting and cross-border tax rulings to individuals - Exchange of Information

09/05/2023 - CfR Guidelines issued in respect of late filing of Recap Statements - VAT and Indirect Taxes

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

03/03/2023 - FATCA-CRS: Updated AEOI Implementing Guidelines published by the CfR - Automatic Exchange of Information

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

31/02/2023 - FATCA-CRS: Updated AEOI Implementing Guidelines published by the CfR - 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

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

18/10/2022 - Mandatory Online Filing of VAT Returns for Article 10 VAT Registered Persons - 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

07/09/2022 - Commission for Revenue launches a Questionnaire on Practical FATCA-CRS Difficulties - Exchange of Information

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

24/05/2022 - Publication of the Proposed Directive Providing for a Debt-Equity Bias Reduction Allowance (DEBRA) - Direct Tax

13/05/2022 - Payment of tax that was eligible for the COVID-19 Tax Deferral Scheme - Direct Tax and VAT and Indirect Taxes

06/05/2022 - The Revenue publishes FAQs on DAC6/MDR - Direct Tax and Exchange of Information

02/05/2022 - Extension of temporary Tax and Duty Schemes on Property - Direct Tax and VAT and Indirect Taxes

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

24/03/2022 - Tax/Duty Schemes on transfers of immovable property - Amendments - Direct Tax and VAT & Indirect Tax

21/03/2022 - Interest and Additional Tax (Adjustment) Rules - Direct Tax

14/03/2022 - EU Commission approves 2022-2027 regional aid map for Malta - Direct Tax and Incentive Legislation

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 - 15% Tax on Profits on Assignments of Promise of Sale Agreements – Extension - Direct Tax

03/01/2022 - Draft Transfer Pricing Rules – Public Consultation - Direct Tax

06/12/2021 - Public Country-by-Country Reporting - International Tax

18/11/2021 - Are you ready for CSRD? - Environmental, Social, & Governance (ESG)

11/11/2021 - Annual Report to be filed by DAC6 non-disclosing intermediaries - Exchange of Information

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

19/10/2021 - The Bill for the Budget Measures Implementation Act for Financial Year 2022 - Corporate Direct Tax; Global Mobility and Private Clients

11/10/2021 - Malta Budget 2022 Highlights - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients

17/08/2021 - Extension of the Reduced Tax and Duty Schemes on transfers of immovable property until December 2021

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

07/04/2021 - DAC7 – New reporting obligations for digital platforms - Automatic Exchange of Information

05/04/2021 - Extension of the Reduced Tax and Duty Schemes on transfers of immovable property - Corporate Direct Tax

15/03/2021 - Malta Incentives: Investment Aid Tax Credits - Incentive Legislation

10/03/2021 - IFRS 17 Insurance Contracts – Is your insurance business ready for IFRS 17? - Corporate Direct Tax

08/03/2021 - Public Country-by-Country Reporting Proposal - Exchange of Information

26/10/2020 - The Bill for the Budget Measures Implementation Act for Financial Year 2021 - Corporate Direct Tax; Global Mobility and Private Clients

19/10/2020 - Malta Budget 2021 Highlights - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients

16/10/2020 - VAT on supplies of staff - clarifications from San Domenico Vetraria - VAT and Indirect Direct Taxes

05/10/2020 - Significant VAT changes for cross-border e-Commerce from 2021 - VAT and Indirect Direct Taxes

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

05/06/2020 - Member States representatives reach compromise on deferral of MDR/DAC6 deadlines - Automatic Exchange of Information

20/05/2020 - Profits on assignments of promise of sale agreements - Corporate Direct Tax

19/05/2020 - Launch of the Online Application for the Registration of a Fiscal Unit - Corporate Direct Tax

17/04/2020 - Fraud against the European Union’s Financial Interest - VAT and Indirect Direct Taxes

02/04/2020 - The Budget Measures Implementation Act, 2020 - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients

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

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

22/07/2019 - Country by Country Reporting in Malta: Risk Assessment and Benchmarking Services - Automatic Exchange of Information

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

24/01/2019 - Extension of Duty Schemes and Reduced VAT Rate on e-Books - VAT and Indirect Direct Taxes

12/12/2018 - Maltese Implementation of the Anti-Tax Avoidance Directive - Corporate Direct Tax

02/11/2018 - Tax Guidelines on Distributed Ledger Technology (DLT) published - Corporate Direct Tax; VAT and Indirect Direct Taxes

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

23/04/2018 - Tax Alert - The Budget Measures Implementation Act, 2018 - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients

09/04/2018 - Malta's Tax Status for Returned Migrants - Global Mobility and Private Clients

30/03/2018 - Repatriation of Maltese Persons Established in a Field of Excellence Rules - Global Mobility and Private Clients

28/03/2018 - Reduced duty rate of 1.5% on family business transfers – offer extended - VAT and Indirect Direct Taxes

14/03/2018 - Tax Deductions for Employee Transportation Costs - Corporate Direct Tax

28/02/2018 - How might Blockchain technology revolutionise tax? - Corporate Direct Tax

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

10/10/2017 - Budget 2018: Highlights and Opportunities - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients

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

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

18/11/2016 - Budget 2015: Highlights and Opportunities - Corporate Direct Tax;  VAT and Indirect Tax; Global Mobility and Private Clients

04/11/2016 - Malta's Double Tax Treaties - Corporate Direct Tax

01/11/2016 - Budget 2017: the good and the not so good - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients

25/10/2016 - Maltese Companies Act: Crossing the Rubicon - Corporate Services

31/08/2016 - Automatic Exchange of Information (AEOI): The Common Reporting Standard (CRS) - Automatic Exchange of Information

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

08/01/2016 - VAT invoices becoming critical for income tax deduction of expenses - VAT and Indirect Direct Taxes

13/10/2015 - Budget 2016: Highlights and Opportunities - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients

15/07/2015 - Road Assistance Services - VAT and Potential Duty Development - VAT and Indirect Direct Taxes

10/04/2015 - The gambling VAT exemption across the EU - the European Commission’s report - VAT and Indirect Direct Taxes

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

16/01/2015 - International Services: A global shift in VAT/GST taxation - VAT and Indirect Direct Taxes

01/01/2015 - VAT recovery rights of iGaming companies - VAT and Indirect Direct Taxes

04/04/2014 - Reduction in the rate of interest for the late payment of VAT - VAT and Indirect Direct Taxes

28/10/2013 - Budget 2014: How will it affect you and your business? - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients

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

16/10/2012 - Main features of the Budget Measures Implementation Bill, 2013 - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients