Mondaq All Regions - Malta: Tax
Mamo TCV Advocates
The reduced rate of stamp duty applicable to the transfer of shares in a family business from 2% to 1.5% has been extended for a further period of six months until 30th September 2018...
GANADO Advocates
The shipping team at GANADO have reviewed a draft law that is expected to come into force on the 1 April 2018 which will ensure that Malta's Tonnage Tax Rules fully comply with EU State Aid Guidelines
GVZH Advocates
The Qualifying Employment in Innovation and Creativity (Personal Tax) Rules (the "Rules"), have now been extended to the 31st of December 2018. These Rules which have been promulgated...
KPMG Malta
That VAT on cross-border supplies is a complex area may not be news to many. Yet, stating that an avid photographer may have VAT obligations in different parts of the world if his pictures are made available on a website and downloaded at a fee, may sound appalling to some.
GVZH Advocates
Legal Notice 378 of 2017 has amended the Qualifying Employment in Aviation (Personal Tax) Rules which were originally promulgated in 2016, and amended by means of Legal Notice 1 of 2017.
KPMG Malta
The Global Residence Programme (GRP), launched in 2013, enables qualifying applicants and their dependants to benefit from a flat tax rate of 15%.
KPMG Malta
The Rules aim to approximate the tax treatment of equity with that of debt.
KPMG Malta
The Act re-introduced an exemption from capital gains on the listing of shares on a stock exchange recognised under the Financial Markets Act.
KPMG Malta
On 21 November 2017, two sets of Guidelines were published in the Government gazette in relation to the gambling VAT exemption.
Finance Malta
Malta Fund Industry Association, Malta Association of Retirement Scheme Practitioners and the Society of Trust and Estate Practitioners also welcome the PANA Committee's validation of the Maltese tax system
Kinanis LLC
Via the 2018 Budget Laws, the Maltese Government seeks to introduce new rules regarding deductions of notional interest on risk capital.
GANADO Advocates
Malta has enacted Notional Interest Deduction Rules in October, 2017 which will apply in respect of income derived from basis year 2017 onwards by Maltese companies, Maltese partnerships....
KPMG Malta
In recent years Malta has become a jurisdiction of choice in the fields of aircraft maintenance, aircraft registration and aircraft leasing.
Finance Malta
The Maltese Presidency of the Council of the European Union, responsible for Ecofin dossiers, continued with its effort in combating tax erosion, evasion and profit shifting.
KPMG Malta
Another debt bias was identified from a personal tax perspective towards the Investment Income Provisions (IIP).
TMF Group
Amid all the press and industry comment on the Overseas Transfer Charge, what has gone almost unnoticed is the implementation of the EU Council Directive regarding the mandatory automatic exchange...
Finance Malta
Non-EU nationals will be receiving their VAT refund on items bought in Malta in a more expeditious way, thanks to an agreement signed on Monday, 30th January at the Ministry for Finance.
GFI Holding Malta Limited
In case you missed it, the deadline for getting off of Exchange 2007 is rapidly approaching, assuming you like to be in a supportable state, get security updates, and all of that.
GANADO Advocates
Guidelines for the implementation of the EU Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation...
KPMG Malta
‘Small in Size, Big in Popularity' is the picture given by the InterNations 2015 report of the Maltese Islands.
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GVZH Advocates
The Qualifying Employment in Innovation and Creativity (Personal Tax) Rules (the "Rules"), have now been extended to the 31st of December 2018. These Rules which have been promulgated...
GANADO Advocates
The shipping team at GANADO have reviewed a draft law that is expected to come into force on the 1 April 2018 which will ensure that Malta's Tonnage Tax Rules fully comply with EU State Aid Guidelines
KPMG Malta
That VAT on cross-border supplies is a complex area may not be news to many. Yet, stating that an avid photographer may have VAT obligations in different parts of the world if his pictures are made available on a website and downloaded at a fee, may sound appalling to some.
Finance Malta
Non-EU nationals will be receiving their VAT refund on items bought in Malta in a more expeditious way, thanks to an agreement signed on Monday, 30th January at the Ministry for Finance.
KPMG Malta
In 2013, the European Commission (EC) issued a country-specific recommendation that required Malta to address the tax-induced debt bias given that it was one of the few Member States without corrective measures to counter such bias.
KPMG Malta
On 21 November 2017, two sets of Guidelines were published in the Government gazette in relation to the gambling VAT exemption.
KPMG Malta
The Act re-introduced an exemption from capital gains on the listing of shares on a stock exchange recognised under the Financial Markets Act.
KPMG Malta
The Global Residence Programme (GRP), launched in 2013, enables qualifying applicants and their dependants to benefit from a flat tax rate of 15%.
GANADO Advocates
Malta has enacted Notional Interest Deduction Rules in October, 2017 which will apply in respect of income derived from basis year 2017 onwards by Maltese companies, Maltese partnerships....
KPMG Malta
The Rules aim to approximate the tax treatment of equity with that of debt.
Finance Malta
Ministry for Finance Edward Scicluna presented Malta's Budget for 2017 on the 17th October 2016.
KPMG Malta
In recent years Malta has become a jurisdiction of choice in the fields of aircraft maintenance, aircraft registration and aircraft leasing.
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