News

21
Jan, 2019

Accelerated tax depreciation for aircrafts

By means of Legal Notice 322 of 2018, the Government of Malta has announced that the number of years over which the following assets may be depreciated has been reduced from 6 years to 4 yea ...

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21
Jan, 2019

Tax deductions in respect of donations made to the Community Chest Fund

By means of Legal Notice 321 of 2018, the Government of Malta has announced that the rules applicable to tax deductions in respect of donations made to the Community Chest Fund have been ext ...

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15
Jan, 2019

Exit Taxation in Malta under ATAD 1

By means of Legal Notice 411 of 2018, Malta has like all other EU Member States implemented the EU Anti-Tax Avoidance Directive.  The regulations will be applicable as from 1st January ...

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14
Jan, 2019

Reduced rate of stamp duty on the donation of shares and property used for busin...

By means of Legal Notice 412 of 2018, the Government of Malta has announced that the reduced rate of stamp duty amounting to Eur1.50 for every Eur100 or part thereof, on the following donati ...

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14
Jan, 2019

Reduced rate of stamp duty on property situated with a UCA or scheduled by the P...

By means of Legal Notice 413 of 2018, the Government of Malta has announced that the reduced rate of stamp duty amounting to Eur2.50 for every Eur100 or part thereof, on the acquisition of i ...

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14
Jan, 2019

Refund of stamp duty on second residential property

By means of Legal Notice 414 of 2018, the Government of Malta has announced that stamp duty paid on the first €86,000 of the value of replacement property which is paid by an individual ...

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14
Jan, 2019

Reduced rate of stamp duty on immovable property in Gozo

By means of Legal Notice 415 of 2018, the Government of Malta has announced that the reduced rate of stamp duty amounting to Eur2 for every Eur100 or part thereof, on the acquisition inter v ...

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14
Jan, 2019

Exemption from stamp duty for first time buyers

By means of Legal Notice 415 of 2018, the Government of Malta has announced that the exemption from stamp duty, for first time buyers who acquire immovable property inter vivos for the purpo ...

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14
Jan, 2019

Tax agreement with Botswana enters into force

By means of Legal Notice 433 of 2018, the Government of Malta has announced that the Agreement between Malta and the Republic of Botswana for the Avoidance of Double Taxation and the Prevent ...

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03
Jan, 2019

Malta deposits its instrument of ratification of MLI with the OECD

On 18 December 2018, Malta deposited its instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (&lsqu ...

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03
Jan, 2019

Malta implements the EU Anti-Tax Avoidance Directive (ATAD)

By means of LN 411 of 2018 Malta implements the ATAD which contains four measures in relation to interest limitation, exit taxation, GAAR and controlled foreign company rules. These rules a ...

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05
Nov, 2018

MFSA issues Chapter 2 of Virtual Financial Assets Rulebook

The Malta Financial Services Authority has published Chapter 2 of the Virtual Financial Assets Rulebook which is applicable to issuers of Virtual Financial Assets. The document covers t ...

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05
Nov, 2018

Guidelines in Relation to the Taxation of DLT Assets

The Commissioner for Revenue has on the 1st November issued the following guidelines in relation to the tax treatment of DLT Assets: Income tax treatment of transactions or arrangements ...

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11
Oct, 2018

MFSA publishes a number of FAQs about the Virtual Financial Assets (VFA) framewo...

The MFSA has published a document with a number of frequently asked questions in relation to the VFA framework. It provides key information on the VFA framework, on the classification of DLT ...

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04
Oct, 2018

The MGA publishes Guidelines on its Sandbox Framework for the acceptance of VFAs...

The Malta Gaming Authority has published details on its Sandbox Framework for the acceptance of Virtual Financial Assets and Virtual Tokens and the use of Innovative Technology Arrangements ...

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Corporate Taxation
in Malta

Maltese companies are subject to tax at the rate of 35% on their world wide income and capital gains.   Malta grants various fiscal incentives to both companies and their shareholders upon distribution of a dividend.  Malta is a membe...

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Setting up a Company
in Malta

Setting up a company in Malta is a relatively straight forward procedure and can be set up within 2 working days, provided we are in receipt of all the information, funds and due diligence documentation we need. The Act that regulates Malte...

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Taking up Residence
in Malta

Warm climate, friendly people, excellent communication infrastructures, low criminality and many other features of the Maltese islands have made Malta an excellent destination for people to take up residence in. Moreover low rates of taxati...

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Remote Gaming
in Malta

Malta was the first EU Member State to specifically regulate the remote gaming industry in 2004 and has ever since established itself as one of the prime jurisdictions for remote gaming operators. The Malta Gaming Authority (“MGA”) is the regulatory of gaming in Malta. The success o...

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Payment Institutions
in Malta

Malta has become a destination of choice for the setting up of Payment Institutions (also referred to as Payment Services Providers or PSPs).  A number of advantages has contributed to this success, mainly but not limited to the fiscal incentives granted not only to the payment institutions ...

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Electronic Money Institutions
in Malta

Malta has recently seen an increase in the number of Electronic Money Institutions (EMIs) looking to set up their operations in Malta.  This has been largely due to the growth in the e-commerce and the i-gaming industries.  Such EMIs are regulated by the Financial Institutions Act and t...

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Initial Coin Offering (ICO) Services
in Malta

Malta has always been on the forefront of technology and innovation.  In the past months, a number of initiatives have been launched, aimed at establishing an innovative and attractive regulatory framework for entities operating in blockchain (and distributed ledger technologies), virtual cu...

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Prospects Services of a Corporate Advisor
in Malta

‘Prospects’ is a new platform set up by the Malta Stock Exchange in line with its commitment to open up new capital market opportunities, create economies of scale and to afford businesses more competitiveness and sustainability.  Through ‘Prospects’, SME’s wil...

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Assistance to Family Businesses
in Malta

Malta has recently introduced legislation to encourage good governance in the management of family businesses, to assist family businesses to operate their business in an efficient way and to assist such family businesses to transfer their business from one generation to the other.  Malta is...

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