Extension of April PT Payment Deadline
All individuals and companies whose first instalment of provisional tax falls in April 2020 should take note that the deadline for the payment of the...
Tax
Payment of provisional tax for individuals and companies
If you are an individual and were obliged to submit an income tax return and self-assessment for basis year 2018, or are a company who...
Payment of tax for part-time self-employed persons
If you are self-employed on a part-time basis, whilst being employed on a full-time basis or a pensioner or a full-time student, you may be...
Extension of Gaming Compliance Contribution, Gaming Tax & Licence Fee Deadlines
Author: Christian Farrugia, Senior Corporate Administrator 14th April, 2020 Due to the ongoing global situation with respect to COVID-19, many sporting events and competitions have either been...
Payment of tax on rental income
Taxpayers opting to be taxed at 15% on their rental income must pay tax on such income derived in 2019 by 30 April 2020. The...
Tax measures in relation to COVID-19
In light of the recent events surrounding the COVID-19 outbreak and recent announcements made by the Prime Minister in relation to aid made available to...
Malta Budget 2020 – Main highlights
Written by Stephanie Aquilina Galea and William Cassar Date: 15.10.2019 The Budget Speech for 2020 was held on the 14 October 2019 in Parliament whereby the Minister...
Tax Consolidation Rules in Malta
[vc_row row_type="row" type="full_width" text_align="left" css_animation=""][vc_column][vc_column_text]Introduction to the Rules The Tax Consolidation Rules in Malta have been recently introduced via Legal Notice 110 of 2019, Subsidiary Legislation...
Multilateral Instrument comes into force in Malta
Following the ratification of Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (‘MLI’) back in end of 2018,...
Anti-Tax Avoidance Directive (ATAD)
[vc_row row_type="row" type="full_width" text_align="left" css_animation=""][vc_column][vc_column_text]The European Union’s Anti-Tax Avoidance Directive has been transposed into Maltese legislation via Legal Notice 411 of 2018 issued in early...