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Insights

Welcome to the KPMG Malta's knowledge base of research.

Tax

Malta Budget 2022 Highlights

A summary with highlights of the key fiscal and economic points of the Malta Budget 2022.

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Corporate Tax

OECD Inclusive Framework on BEPS 2.0 – 8 October 2021 Agreement

OECD Inclusive Framework on BEPS2.0 – 8 October 2021 Agreement

On 8 October 2021, OECD released details of the Two-Pillar tax agreement, agreed to by 136 countries, which refines the earlier statement of 1 July.

The OECD released details of the Two-Pillar tax agreement, agreed to by 136 countries.

Tax

The Bill for the Budget Measures Implementation Act for Financial Year 2022

Following last week’s budget speech by the Minister of Finance, Bill No. 247 was published.

We highlight the salient income tax measures in the 2022 Budget Measures Bill No. 247.

Transfer Pricing

Transfer Pricing

The tax environment in Malta has experienced significant changes, in view of the international consensus to combat harmful tax practice.

The tax environment in Malta has experienced significant changes over the past years.

International Tax

Country-by-Country Reporting: Penalties

Penalties for non-compliance with Country-by-Country reporting requirements.

Extension of the Reduced Tax and Duty Schemes on transfers of immovable property until December 2021

The temporary schemes allowing for the reduction in tax and duty on transfer of immovable property have been extended until the end of December 2021.

The temporary schemes for the reduction in tax and duty on transfer of immovable property.

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Annual Review & Transparency Report 2020

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Extension of the Reduced Tax and Duty Schemes on transfers of immovable property until December 2021

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