Mondaq All Regions - Malta: Tax
KPMG Malta
These changes are tackled in Legal Notices 297, 298 and 299 of 2018 and transpose the amendments made to the EU VAT Directive.
DF Advocates
The Commissioner for Revenue has issued three guidelines in relation to the treatment of transactions involving the use of DLT for income tax purposes, stamp duty purposes, and VAT purposes (the "Guidelines").
GANADO Advocates
On the 1st of November, the Commissioner of Revenue issued the following guidelines in relation to the tax treatment of DLT Assets
KPMG Malta
Guidelines on the income tax, duty and VAT treatment of transactions related to distributed ledger technology issued by the Maltese Revenue.
Alliott Group (International)
Any international trading group aiming to minimise tax on income flow must carefully consider the location of their holding company.
KPMG Malta
Malta has a competitive tax system including, among others, full imputation, tax refund, participation exemption and notional interest deduction.
KPMG Malta
Country by Country Reporting (CbC) was introduced to Malta by L.N. 400 of 2016 and subsequently revised by L.N. 344 of 2017. It
Dixcart
Malta has a network of over 70 double tax treaties.
KPMG Malta
Persons in possession of a permit to accept construction waste and demolition material in their quarries in Malta can claim a tax credit.
DF Advocates
As of 1st June 2018, the newly implemented VAT Grouping regulations shall enter into force. Provided that entities satisfy the necessary criteria ...
KPMG Malta
The implications of VAT Grouping are several for those persons eligible to form or join a VAT Group.
GVZH Advocates
By Virtue of L.N. 162, the newly implemented VAT Grouping regulations shall come into force as of 1st June 2018.
GVZH Advocates
By virtue of Legal Notice 37 of 2018, the Maltese government introduced the Notional Interest Deduction (NID) Rules.
DF Advocates
As of 1st June 2018, the newly implemented VAT Grouping regulations shall enter into force. Provided that entities satisfy the necessary criteria, groups of entities are provided with the possibility of forming a VAT Group.
Griffiths + Associates Ltd
Via the publishing of subsidiary legislation – Legal Notice 118 of 2018 – Malta and the Andorra have officially concluded a double taxation treaty.
Griffiths + Associates Ltd
Legal Notice LN 262 of 2017 has just been tabled in parliament with effective date for tax years starting for YA 2018.
KPMG Malta
Maltese domiciled individuals established abroad in a field of excellence and who return to work in Malta, may benefit from a 15% flat rate of tax.
KPMG Malta
An individual born in Malta who has resided outside of Malta may opt to benefit from the returned migrants special tax status.
KPMG Malta
Malta's 100% participation exemption relieves income tax both on income derived from a participating holding and on gains derived from the transfer thereof.
GVZH Advocates
The Highly Qualified Persons Rules ("HQP") is a programme that allows senior employees engaged by licensed / recognised operators in the financial services, remote gaming and aviation sectors to benefit from ...
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Dixcart
Malta has a network of over 70 double tax treaties.
KPMG Malta
Malta has a competitive tax system including, among others, full imputation, tax refund, participation exemption and notional interest deduction.
KPMG Malta
Country by Country Reporting (CbC) was introduced to Malta by L.N. 400 of 2016 and subsequently revised by L.N. 344 of 2017. It
Alliott Group (International)
Any international trading group aiming to minimise tax on income flow must carefully consider the location of their holding company.
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 implications of VAT Grouping are several for those persons eligible to form or join a VAT Group.
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
By virtue of Legal Notice 37 of 2018, the Maltese government introduced the Notional Interest Deduction (NID) Rules.
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
KPMG Malta
Malta's 100% participation exemption relieves income tax both on income derived from a participating holding and on gains derived from the transfer thereof.
DF Advocates
As of 1st June 2018, the newly implemented VAT Grouping regulations shall enter into force. Provided that entities satisfy the necessary criteria ...
KPMG Malta
Persons in possession of a permit to accept construction waste and demolition material in their quarries in Malta can claim a tax credit.
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