Mondaq All Regions - Malta: Tax
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 ...
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.
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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.
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.
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.
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.
KPMG Malta
On 21 November 2017, two sets of Guidelines were published in the Government gazette in relation to the gambling VAT exemption.
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
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.
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.
GVZH Advocates
By Virtue of L.N. 162, the newly implemented VAT Grouping regulations shall come into force as of 1st June 2018.
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