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.

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

The Country-by-Country Reporting (CbCR) Directive, officially known as Directive (EU) 2021/2101, is a major step forward in corporate tax transparency and international tax compliance.

European Union Tax

GT

Grant Thornton Malta

Statutory Prescription And Procedural Fairness In VAT Enforcement

On 28 February, 2025, the Administrative Review Tribunal (the "Tribunal") delivered its decision in XXX v Kummissarju tat-Taxxa u Dwana (Rikors No. 5/2018 SG)...

GA

Ganado Advocates

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

Malta is gaining popularity among remote workers for its warm climate, English-speaking population, and strategic location in the Mediterranean.

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

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

Tax On Dividends: Ireland To Malta

PS

Papilio Services Limited

Transfer Pricing: What Is A Local File?

BD

BDO Malta

Transfer Pricing Master File: Requirements And Best Practices

BD

BDO Malta

通过投资获得马耳他公民身份 (Video)

Malta Immigration

CG

CSB Group

Malta Launches Merit-Based Citizenship Route For Global Innovators And Leaders

Malta Immigration

CG

CSB Group

ESMA Releases Final Regulatory Standards Ahead Of MiCA Implementation

European Union Technology

MF

MK Fintech Partners

Using FIDIC Contracts In Malta: Key Benefits And Insights

Malta Real Estate

GA

Ganado Advocates

EU Commission Publishes Its General-Purpose Artificial Intelligence Code Of Practice

European Union Technology

GA

Ganado Advocates

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)

In the latest episode of the Ganado Meets IP podcast, Paul Micallef Grimaud, partner at Ganado Advocates, speaks to Simon Schembri and Kris Bartolo, partners at Ganado Advocates and Zampa Partners...

GA

Ganado Advocates

The CP Legislative Updates Series – JANUARY 2025

On the 17th of January 2025, the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2025, were published, transposing the provisions of Directive (EU) 2021/514 of the European Parliament.

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

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

On 10 September 2024, the Grand Chamber of the Court of Justice of the European Union delivered a landmark judgment in favour of the European Commission in the appeal case C-465/20...

European Union Tax

WP

WH Partners

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

Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (The ‘Directive')...

European Union Tax

FF

Fenech & Fenech Advocates

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

The Income Tax Management Act, Chapter 372 of the Laws of Malta (‘ITMA') grants extensive powers to the Commissioner for Revenue (‘CfR') especially in the context of income tax collection.

FF

Fenech & Fenech Advocates

The Future Of Tax Planning: Is This Still Relevant?

CG

CSB Group

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

The Maltese tax authorities have released comprehensive guidelines on the application of the 12% Value Added Tax (VAT) rate on the supply of custody of securities. These guidelines, effective from January 1.

PS

Papilio Services Limited

Unlocking Tax Efficiency: Malta's Fiscal Unity Regime

Malta's fiscal unity regime stands as an innovative measure of tax efficiency, offering a host of benefits to groups of companies. From simplified tax management to enhanced...

FM

Finance Malta

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

The Court of Justice of the European Union (the "CJEU") in Case C-442/22, Dyrektor Izby Administracji Skarbowej w Lublinie, has ruled on the basis of Article 203...

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

Malta's Tax Pros: A Competitive Edge For Romanian Investors

PS

Papilio Services Limited

Tax Treatment On Trusts In Malta – A High Level Overview

CG

CSB Group

DAC8: Tax Transparency Reporting By Crypto-Asset Service Providers To Facilitate Tax Compliance

European Union Technology

CG

CSB Group

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CYAUSE Audit Services Ltd

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Portugal Golden Visa Tax Rules: 2024 Update (Video)

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INGWE

Budget Briefing 2025 – What Can Your Business Expect (Video)

BW

Byrne Wallace

Tax 2024: What To Expect - Discover The Recordings Of The Webinar Series

AM

Arendt & Medernach

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