The rapid changing landscape of tax and the constant local fiscal developments presents a challenge for taxpayers, both businesses and individuals, to grapple with. The news and alerts below will help you navigate through such developments, and more importantly, ensure that you or your business prepares for such changes and mitigates tax exposures.

Malta Tax Alerts - 2021

06/12/2021 - Public Country-by-Country Reporting - International Tax

18/11/2021 - Are you ready for CSRD? - Environmental, Social, & Governance (ESG)

11/11/2021 - Annual Report to be filed by DAC6 non-disclosing intermediaries - Exchange of Information

05/11/2021 - Act LX of 2021 – Amendments to the Companies Act - Corporate Direct Tax

21/10/2021 - OECD Inclusive Framework on BEPS2.0 – 8 October 2021 Agreement - Corporate Direct Tax

19/10/2021 - The Bill for the Budget Measures Implementation Act for Financial Year 2022 - Corporate Direct Tax; Global Mobility and Private Clients

11/10/2021 - Malta Budget 2022 Highlights - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients

17/08/2021 - Extension of the Reduced Tax and Duty Schemes on transfers of immovable property until December 2021

02/07/2021 - Amendment to the First Time Buyer Scheme - VAT and Indirect Tax

02/07/2021 - OECD/G20 Inclusive Framework Agreement on BEPS 2.0 - Direct Tax

24/05/2021 - Country-by-Country Reporting: Penalties - Automatic Exchange of Information

20/04/2021 - Year of Assessment 2020 Tax Returns for Fiscal Units - Corporate Direct Tax

19/04/2021 - Transfer Pricing - Corporate Direct Tax

07/04/2021 - DAC7 – New reporting obligations for digital platforms - Automatic Exchange of Information

05/04/2021 - Extension of the Reduced Tax and Duty Schemes on transfers of immovable property - Corporate Direct Tax

15/03/2021 - Malta Incentives: Investment Aid Tax Credits - Incentive Legislation

10/03/2021 - IFRS 17 Insurance Contracts – Is your insurance business ready for IFRS 17? - Corporate Direct Tax

08/03/2021 - Public Country-by-Country Reporting Proposal - Exchange of Information

 

Malta Tax Alerts - 2020

26/10/2020 - The Bill for the Budget Measures Implementation Act for Financial Year 2021 - Corporate Direct Tax; Global Mobility and Private Clients

19/10/2020 - Malta Budget 2021 Highlights - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients

16/10/2020 - VAT on supplies of staff - clarifications from San Domenico Vetraria - VAT and Indirect Direct Taxes

05/10/2020 - Significant VAT changes for cross-border e-Commerce from 2021 - VAT and Indirect Direct Taxes

24/08/2020 - Extended deadline for applying for fiscal unity - Corporate Direct Tax

25/06/2020 - Private Residential Leases (Tax Rebate) Rules - Corporate Direct Tax

25/06/2020 - 15% Tax on Overtime - Rules published - Corporate Direct Tax

05/06/2020 - Member States representatives reach compromise on deferral of MDR/DAC6 deadlines - Automatic Exchange of Information

20/05/2020 - Profits on assignments of promise of sale agreements - Corporate Direct Tax

19/05/2020 - Launch of the Online Application for the Registration of a Fiscal Unit - Corporate Direct Tax

17/04/2020 - Fraud against the European Union’s Financial Interest - VAT and Indirect Direct Taxes

02/04/2020 - The Budget Measures Implementation Act, 2020 - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients

13/03/2020 - Malta Transposes Mandatory Disclosure Rules - Automatic Exchange of Information

13/03/2020 - VAT Treatment of Yacht Leasing - VAT and Indirect Direct Taxes

24/01/2020 - The VAT "Quick Fixes" - VAT and Indirect Direct Taxes

Malta Tax Alerts - 2016

28/11/2016 - Apple, BEPS and Brexit: Shattering the Tax World - Corporate Direct Tax

27/11/2016 - The Tax-Induced Debt Bias in Malta: Part 1 - Corporate Direct Tax

18/11/2016 - Budget 2015: Highlights and Opportunities - Corporate Direct Tax;  VAT and Indirect Tax; Global Mobility and Private Clients

04/11/2016 - Malta's Double Tax Treaties - Corporate Direct Tax

01/11/2016 - Budget 2017: the good and the not so good - Corporate Direct Tax; VAT and Indirect Tax; Global Mobility and Private Clients

25/10/2016 - Maltese Companies Act: Crossing the Rubicon - Corporate Services

31/08/2016 - Automatic Exchange of Information (AEOI): The Common Reporting Standard (CRS) - Automatic Exchange of Information

05/07/2016 - Trusts and Foundations - Corporate Direct Tax

28/06/2016 - Malta Securitisation - Corporate Direct Tax

16/06/2016 - VAT Health Check - VAT and Indirect Direct Taxes

17/05/2016 - Letting of Residential Immovable Property - VAT and Indirect Direct Taxes

01/03/2016 - Highly Qualified Expatriates - Global Mobility and Private Clients

01/03/2016 - Retiring in Malta - Global Mobility and Private Clients

01/02/2016 - VAT and Remote Gaming - VAT and Indirect Direct Taxes

01/02/2016 - VAT and Digital Gaming - VAT and Indirect Direct Taxes

01/02/2016 - Taking up Residence in Malta - Global Mobility and Private Clients

01/02/2016 - Digital Gaming in Malta - Incentive Legislation

08/01/2016 - VAT invoices becoming critical for income tax deduction of expenses - VAT and Indirect Direct Taxes

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