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Learn moreGuidelines define terms and set conditions for election
The Maltese Commissioner for Tax and Customs on February 11, 2025, released guidelines on the election allowing insurance companies to pay the tax on gains arising from the adoption of IFRS 17 Insurance Contracts Rules on an installment basis.
The guidelines define terms used within the rules and set the conditions for spreading tax payments over a chosen deferral period. They further clarify the eligibility, election process, registration requirements and timeframes for the payment of the deferred tax on adoption gains.
For more information, contact a KPMG tax professional in Malta:
Lisa Zarb Mizzi | lisazarbmizzi@kpmg.com.mt
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