Malta: Tax Authorities

Malta has introduced amendments to its Double Taxation Relief agreements with Romania and San Marino, specifically targeting the mutual agreement procedure provisions within both treaties. These changes aim to enhance the operational framework for resolving tax disputes between the contracting states, with Romania's amendment adding stipulations for competent authority resolution and San Marino's removing time limitations on MAP procedures.

DAC8 represents a pivotal shift in EU crypto-asset regulation, extending tax transparency requirements beyond traditional finance to crypto platforms and operators.

The US–Malta Double Tax Treaty provides a strategic framework for US investors, founders, and family offices structuring into Europe, combining reduced withholding taxes with robust anti-abuse protections. This analysis examines how Malta serves as an EU gateway jurisdiction for US capital, offering efficient holding structures and cross-border wealth planning opportunities. Understanding the treaty's Limitation on Benefits clause and substance requirements is essential for US businesses and private c

Several important legislative changes were published over the course of January 2026. Below is an overview of the key updates across different areas.

The Tax Treatment of Highly Skilled Individuals Rules, 2026 (L.N. 20 of 2026), (hereinafter referred to as the "Rules") which came into force on 1st January 2026...

Before diving into tax rates and treaties, let's start with the basics. Think of passive income like a hammock...

In Part 1 of this series, we looked at how international passenger transprot benefits from a VAT exemption. In Part 2, we explored how aircraft leasing and leasing chains can qualify for exemption...

On 3rd November 2025, the MFSA published a circular on the reporting timelines for submissions of the Register of Information (‘ROI') pursuant to Article 28(3) of Regulation...

The Malta Budget 2026 placed a strong emphasis on supporting families and strengthening the social safety net. A key feature of the budget was the introduction of new "parent...