Malta: Tax Authorities

Subscribe

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.

The Maltese Trust For The Italian Market

In Italy, trusts are now a well-established tool in wealth structuring for asset protection, succession planning and the orderly management of family and business assets.

Malta Commercial

WP

WH Partners

Qualifying Employment In Aviation (Personal Tax) Rules

Malta's aviation industry offers an attractive personal tax regime for non-domiciled individuals employed in senior/managerial roles in the sector.

Malta Employment

PS

Papilio Services Limited

When The Exemption Does Not Apply

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...

GT

Grant Thornton Malta

DORA: Register Of Information Reporting Timelines For 2026 And Beyond

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...

MT

Mamo TCV Advocates

Malta Budget Measures 2026

CG

CSB Group

Malta Budget 2026 - Highlights

CP

Camilleri Preziosi Advocates

An Overview Of FITWI: A New Regime For Maltese Corporate Tax

G

GTG

Malta Budget 2026: Main Announcements

PS

Papilio Services Limited

Malta Budget 2026: Key Highlights And Salient Features

G

GTG

Malta Budget Highlights 2026

WP

WH Partners

New Preferential Tax Regime For Senior Employees In Family Offices And Treasury Operations

CG

CSB Group

Commission Launches Dual Initiative To Boost EU Retail Investment And Financial Literacy

CP

Camilleri Preziosi Advocates

What Does DAC 8 Mean For CASPs?

Malta Technology

MF

MK Fintech Partners

Malta Introduces Final Income Tax Without Imputation Regulations 2025

BD

BDO Malta

The Supporting Team Behind Malta's Trusted Corporate Services Provider (Video)

Malta Commercial

CG

CSB Group

The Privilege Of Super Invictis Et Illatis – A Constitutional Turning Point

Malta Real Estate

GA

Ganado Advocates

10.8 – Luke Hili Meets Liz Barbaro Sant And Sacha Said (Podcast)

Malta Commercial

GA

Ganado Advocates

ESMA's Expanding Supervisory Role Under The EU Market Infrastructure Package

European Union Finance

G

GTG

Inteligo Case: Direct Marketing, Free Accounts, EPrivacy And The GDPR

G

GTG

Malta Introduces Final Income Tax Without Imputation Regime

On 2 September 2025, the Maltese Government enacted Legal Notice 188 of 2025, establishing the Final Income Tax Without Imputation Regulations (FITWI), 2025, under the Income Tax Act (Cap. 123).

PS

Papilio Services Limited

Malta's New 15% Final Tax Regime

On 2 September 2025, the Government of Malta published Legal Notice 188 of 2025: the Final Income Tax Without Imputation Regulations, 2025 (the "Regulations").

GT

Grant Thornton Malta

Is A Malta Company The Smartest Way To Do Business In The EU?

When you think of Malta, you might picture sun-drenched coastlines, historic cities, and a slower pace of life. Yet, there is another side to this Mediterranean gem that deserves just as much attention...

European Union Tax

SI

Sentient International Limited

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

WP

WH Partners

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

BD

BDO Malta

Amendments 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

GA

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

Double Malta Structure Or Two-Tier Malta Company Structure: Tax Efficiency And Strategic Considerations

LL

LINDEMANNLAW

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

Benefit from a 15% Tax Rate through Malta's Global Residence Programme — Designed for Non-EU Nationals Seeking a Residency Option...

Malta Immigration

GA

GVZH Advocates

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

With tax authorities increasing their focus on transparency, Country-by-Country Reporting (CbCR) has become a key requirement for multinational enterprises (MNEs).

BD

BDO Malta

Transfer Pricing: Low Value-Adding Services (LVAS)

This article examines the specifics of LVAS in the context of transfer pricing regulations.

BD

BDO Malta

Double Malta Structure Or Two-Tier Malta Company Structure: Tax Efficiency And Strategic Considerations

Malta continues to solidify its position as a jurisdiction of choice for international business structures, thanks to its attractive tax regime, EU membership, and business-friendly environment.

LL

LINDEMANNLAW

Transfer Pricing For Intragroup Financing: Aligning Terms With Commercial Reality

BD

BDO Malta

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

In a precedent-setting decision, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled in favor of SC Lowy P.I. (Lux) S.A.R.L., addressing the applicability of the Principal Purpose Test (PPT)...

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

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

Challenging Enforcement Of Cross-Border Tax Claims Under Council Directive 2010/24/EU

European Union Tax

FF

Fenech & Fenech Advocates

Tax Litigation Series: Challenging Executive Titles Held By The Commissioner For Revenue

FF

Fenech & Fenech Advocates

The Future Of Tax Planning: Is This Still Relevant?

CG

CSB Group

Malta And Romania Signed A Protocol To The Double Taxation Agreement

PS

Papilio Services Limited

Malta Digital Nomads Subject To New Tax Rules As Of 2024

AB

Attard Baldacchino

See more

Latest Videos

See more

Tax, Crypto, & The Cyprus Escape Plan (Video)

CA

CYAUSE Audit Services Ltd

Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

AM

Arendt & Medernach

Άνοιξε Εταιρικό Λογαριασμό Κρυπτονομισμάτων στην Κύπρο για Φορολογικά Οφέλη (Video)

CA

CYAUSE Audit Services Ltd

Cyprus IP Box Regime (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More