Malta: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Navigating Interest On Overdue Payments: Maltese Law And The EU Late Payments Directive

For businesses operating in or from Malta, understanding the legal framework surrounding interest on overdue payments is essential — especially when dealing with international debtors.

GT

Grant Thornton Malta

Reduced Tax On Income From Artistic Activity

L.N. 137 of 2025, Income from Artistic Activity (Amendment) Rules, published on 15 July 2025 and applicable from year of assessment 2026, applies to income from full-time or part-time...

WP

WH Partners

Consolidation Without The Headaches: Simplifying Group Reporting Under Malta's Fiscal Unit Regime

Group structures are common in Malta, especially among companies involved in cross-border operations or tax planning.

BD

BDO Malta

Amendments To The Malta Permanent Residence Programme (MPRP)

Legal notice 146 of 2025, enacted on the 22nd July 2025 introduces important changes to the Malta Permanent Residence Programme (MPRP).

BD

BDO Malta

Understanding The EU Public Country-by-Country Reporting Directive

European Union Tax

GT

Grant Thornton Malta

Statutory Prescription And Procedural Fairness In VAT Enforcement

GA

Ganado Advocates

Thinking About Moving To Malta? Here's What You Need To Know About The Nomad Residence Permit

GA

GVZH Advocates

How To Benefit From Malta's Global Residence Programme: 15% Tax For Non-EU Nationals

Malta Immigration

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GVZH Advocates

Country-By-Country Reporting (CbCR): What You Need To Know

BD

BDO Malta

Transfer Pricing: Low Value-Adding Services (LVAS)

BD

BDO Malta

Transfer Pricing For Intragroup Financing: Aligning Terms With Commercial Reality

BD

BDO Malta

EU Agrees New Rules To Streamline Global Minimum Tax Reporting

European Union Tax

GT

Grant Thornton Malta

Budget Implementation Act Measures

GT

Grant Thornton Malta

Transfer Pricing: A Practical Guide For Growing Groups

BD

BDO Malta

Amendments To The Malta Permanent Residence Programme

Malta Immigration

WP

WH Partners

Malta PR In 2025: New Benefits & Rules

Malta Immigration

AB

Attard Baldacchino

通过投资获得马耳他公民身份 (Video)

Malta Immigration

CG

CSB Group

Malta Residence By Investment Updates 2025

Malta Immigration

CC

Chetcuti Cauchi Advocates

Implementation Of New Migration Policy

Malta Immigration

CG

CSB Group

Tax On Dividends: Ireland To Malta

The withholding tax rate on dividends paid from an Irish company to a Maltese resident shareholder is generally zero, provided that certain conditions are met. This may arise from exemptions granted by Irish domestic...

PS

Papilio Services Limited

Transfer Pricing: What Is A Local File?

A local file is meant to provide detailed information with respect to transactions entered into between the entity and its related entities within the MNE group.

BD

BDO Malta

Transfer Pricing Master File: Requirements And Best Practices

Transfer pricing compliance has become an essential aspect of multinational enterprises (MNEs) adhering to global tax regulations.

BD

BDO Malta

The VAT Consequences Of Transfer Pricing Adjustments

For years, multinational enterprises have navigated uncertainty at the intersection of VAT and transfer pricing (TP) regulations. The central question remains unresolved: Are TP adjustments simply outside VAT's scope...

GT

Grant Thornton Malta

International Tax Update: Landmark Ruling On SC Lowy: Principal Purpose Test Under The India-Luxembourg Tax Treaty

CG

CSB Group

Listen: Malta As A Hub For IP-centric Industries (Podcast)

GA

Ganado Advocates

The CP Legislative Updates Series – JANUARY 2025

CP

Camilleri Preziosi Advocates

New VAT Rules For Virtual Events

GT

Grant Thornton Malta

VAT In The Digital Age Package

GT

Grant Thornton Malta

Regulatory Reforms And Taxation In Focus

European Union Tax

GT

Grant Thornton Malta

Attractive Residence Programmes And Tax Benefits For Expatriates

DG

Dixcart Group Limited

IFA 2024 ⎯ IFA/OECD: Pillar Two

CG

CSB Group

Residence In Malta For South Africans

Malta Immigration

Ai

Andersen in South Africa

Sham Trusts: Illusory Or Real?

Malta Commercial

CG

CSB Group

Attractive Residence Programmes And Tax Benefits For Expatriates

Malta offers 9 residence programmes to meet different individual circumstances. Some are appropriate for non-EU individuals while others provide an incentive for EU residents to move to Malta.

DG

Dixcart Group Limited

IFA 2024 ⎯ IFA/OECD: Pillar Two

As the spotlight shines on the International Fiscal Association (IFA) Annual Congress in Cape Town, Dr Franklin Cachia, Director & Lead Consultant at CSB Group...

CG

CSB Group

Residence In Malta For South Africans

For South Africans considering a move to Malta, there are several residency pathways available that can provide either temporary or permanent residence in this fascinating Mediterranean country.

Malta Immigration

Ai

Andersen in South Africa

Sham Trusts: Illusory Or Real?

A sham trust is a trust that, despite appearing legitimate on the surface, is created with the mutual intention of the parties (usually the settlor and trustee) to not be acted upon according to its stated terms.

Malta Commercial

CG

CSB Group

The Critical Importance Of Substance In Transfer Pricing – The CJEU's Decision In EU Commission Vs Apple & Ireland - C‑465/20

European Union Tax

WP

WH Partners

Malta Digital Nomads Subject To New Tax Rules As Of 2024

The Government of Malta has established clarity for Malta's nomad residence permit holders though the introduction of new tax rules for digital nomads residing in and working from Malta.

AB

Attard Baldacchino

Unlocking Startup Success: How KPMG Can Support Startups In Their Journey

KPMG offers a broad range of one-stop-shop services such as financial guidance, tax assistance, ESG and regulatory compliance and more. This year's EU-Startups Summit held on Malta on 9th and 10th...

KM

KPMG Malta

DAC 8 Reporting For Crypto Assets: A New Regulatory Framework

Financial regulations are constantly evolving and changing on a frequent basis in an attempt to adapt to the ever-expanding digital landscape.

European Union Technology

PS

Papilio Services Limited

BOV Reports Profit Before Tax Of €63.7 Million For The First Three Months Of 2024

The beginning of 2024 marks a promising start for the Bank of Valletta Group as it maintains its strong financial standing, achieving a profit before tax of €63.7 million for the first three months of 2024...

FM

Finance Malta

Guidelines On 12% VAT Rate For Custody Of Securities

PS

Papilio Services Limited

Unlocking Tax Efficiency: Malta's Fiscal Unity Regime

FM

Finance Malta

The CJEU Rules On The Liability For The Payment Of VAT Arising From Fraudulently Issued Invoices

FM

Finance Malta

Special 12% VAT Rate For Yacht Charters Commencing In Malta

FF

Fenech & Fenech Advocates

Malta's Tax System: 10 Opportunities And Advantages

TS

The Sovereign Group

The European Union Global Minimum Level Of Taxation For Multinational Enterprise Groups And Large-Scale Domestic Groups Regulations 2024

FM

Finance Malta

BOV Announces Profit Before Tax Of €251.6 Million For 2023

Malta Law Performance

FM

Finance Malta

The CJEU Rules On The Liability For The Payment Of VAT Arising From Fraudulently Issued Invoices

GA

Ganado Advocates

Unlocking The Notional Interest Rate Deduction In Malta: Everything You Need To Know For Optimal Tax Planning

Malta Government

DG

Dixcart Group Limited

Malta Transposes The EU Directive Relating To The Global Minimum Tax

European Union Tax

WP

WH Partners

The European Union Global Minimum Level Of Taxation For Multinational Enterprise Groups And Large-Scale Domestic Groups Regulations 2024

European Union Tax

CG

CSB Group

Reasons To Relocate Yourself And Your Business To Malta

Malta Commercial

FM

Finance Malta

FATCA-CRS: Updated AEOI Implementing Guidelines Published By The MTCA

KM

KPMG Malta

Malta's Updated Income Tax Rules For Digital Nomads

PS

Papilio Services Limited

Malta Business Insights: Expert Opinion On The Corporate Services

Malta Commercial

PS

Papilio Services Limited

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