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Malta
KPMG Malta
On 20 February 2024, Malta enacted the relevant provisions of the EU Minimum Tax Directive [2022/2523] through the publication of Legal Notice 32 of 2024.
KPMG Malta
On 28th February 2024, the Malta Tax and Customs Administration issued version 4.6 of the AEOI Implementing Guidelines.
PwC Malta
An amendment has been made to the Maltese Transfer Pricing Rules ("TP Rules") whereby a sunset clause to the grandfathering provision has been introduced.
Papilio Services Limited
Imagine waking up to the sound of waves gently lapping against the shore, the sun casting its first light on the historic city of Valletta.
Papilio Services Limited
End of last year, Romania proposed a comprehensive set of tax changes designed to guarantee the long-term financial sustainability of the nation...
CSB Group
Malta is recognised as an advantageous location for trusts due to its favourable tax environment. Despite being governed by Civil law, Malta has effectively incorporated trust legislation...
WH Partners
Following the introduction of Legal Notice 231 of 2023 ("Legal Notice"), the Commissioner for Tax and Customs (the "CfTC") has issued guidelines to further facilitate the application...
DF Advocates
In terms of Legal Notice 231 of 2023, which amended the Eighth Schedule of the Maltese VAT Act (Cap 406 of the Laws of Malta), a reduced VAT rate...
WH Partners
On 19th January 2024 the Commissioner for Tax and Customs ('CfTC') issued interpretative guidelines in terms of Article 96(2) of the Income Tax Act which are to be read in conjunction...
CSB Group
Yesterday, the Malta Tax and Customs Administration (MTCA) has published Guidelines on the application of the special 12% VAT rate in relation to the hiring of pleasure yachts...
KPMG Malta
The Malta Tax and Customs Administration published Guidelines in relation to the Maltese Transfer Pricing Rules. The guidelines can be accessed from here...
Fenech Farrugia Fiott Legal
Following the issuance of a Legal Notice at the end of 2023, Malta's Vat regulations on the hiring of pleasure boats have recently been tweaked through the amendment of the Eighth Schedule...
KPMG Malta
With effect from 1 January 2024, the short-term hiring of a pleasure boat in Malta for any term or part of a term that does not exceed 5 weeks attracts 12% VAT.
WH Partners
S.L. 123.207 entitled "Transfer Pricing Rules (the ‘Rules')" has been amended by Legal Notice 9 of 2024 Transfer Pricing (Amendment) Rules, 2024 which was published on 19th January 2024.
Zugimpex International GmbH
Relevant information about the tax advantages in Malta both for companies and for private residents.
KPMG Malta
The Commissioner for Tax and Customs issued a notification providing for an immediate deduction with respect to expenditure of a capital nature on intellectual property or intellectual property rights...
WH Partners
S.L. 123.204 entitled "Pensions (Tax Exemption) Rules" was introduced to gradually exempt pension income over a five-year period starting in 2022 by exempting 20% of pension income...
WH Partners
The Commissioner for Tax and Customs (‘CfTC') has released on 20 December 2023 updated guidelines (Version 1.1) in relation to the Notional Interest Deduction (‘NID').
WH Partners
On the 28th of December 2023, the Commissioner for Tax and Customs ("CfTC") announced an amendment on the manner in which intellectual property ("IP")...
CSB Group
Legal notice LN32 of 2024 entitled 'The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations 2024'...
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