Tax publications
Our tax publications are available in the following categories:
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Malta tax guides | |
Malta budget summaries |
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Malta factsheets | |
Malta tax alerts archive |
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Malta VAT insights | |
Malta tax updates archive |
| Malta tax guides and brochures | |
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International tax and business guide to Malta (overview). |
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Malta tax treaties 2013 - (Current tax treaties with Malta) |
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Tax highlights: Malta  - (A glossary of tax highlights in Malta) |
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Tax guide: Malta |
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Deloitte Malta tax brochure (English) |
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Deloitte Malta tax brochure (Russian) |
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Malta: The IP and R&D jurisdiction |
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Malta: The leasing jurisdiction |
| Malta VAT insights | |
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| Insightful applications and links providing information relating to VAT in Malta. | |
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VAT highlights - VAT 2013 - 2015, Malta VAT amnesty, New invoicing rules |
| NEW | VAT Insight - Issue 2013/1 - Recent CJEU decisions |
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VAT Insight - Issue 2012/4 - New VAT invoicing rules |
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VAT Insight - Issue 2012/3 - Budget implementation Measures Act 2012 |
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VAT Insight - Issue 2012/2 - Upcoming CJEU VAT decisions in FS |
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VAT Insight - Issue 2012/1 - VAT amnesty extension |
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VAT Insight - Issue 2011/3 - VAT amnesty |
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VAT Insight - Issue 2011/2 - VAT on SWIFT services - CJEU Judgement |
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VAT Insight - Issue 2011/1 - VAT on services by betting agents |
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VAT Insight - Issue 2010/6 - VAT ‘place of supply’ changes for sports, education & entertainment |
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VAT Insight - Issue 2010/5 - VAT exemption for management of investment schemes |
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VAT Insight - Issue 2010/4 - VAT on SWIFT services - ECJ referral |
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VAT Insight - Issue 2010/3 - VAT changes to property rental |
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VAT Insight - Issue 2010/2 - VAT rules 2010 additional changes |
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VAT Insight - Issue 2010/1 - VAT rules 2010 changes |
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VAT Insight - Issue 2009/3 - VAT number verification online |
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VAT Insight - Issue 2009/2 - VAT rules 2010 changes anticipated impact |
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VAT Insight - Issue 2009/1 - VAT Act amendments overview |
| Malta budget summaries | |
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| Insightful applications and links providing information relating to Malta budgets. | |
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Budget 2013 summary • Interactive Flash * Notes: Dynamic PDF is the preferable alternative for viewing on iPad® or other tablets/devices where Adobe Flash® is not supported. However, Adobe Reader® app in iOS does NOT support interactive content. For full functionality in iOS, the GoodReader® app is recommended. more... |
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Budget 2012 summary |
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Budget 2011 summary |
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Budget 2010 summary |
| Malta tax alerts archives | |
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| Alerts providing information to taxation changes in Malta. | |
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Malta — Branch profit exemption and expanded royalty exemption introduced - 23 May 2013 |
| On 17 May 2013, Malta parliament approved the tax amendments that were announced during the budget speech on 29 November 2012, which include the introduction of two new tax exemptions. | |
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Malta — Malta and Russia sign a new tax treaty - 02 May 2013 |
| Malta and Russia signed a new tax treaty on 24 April 2013 to replace the currently pending tax treaty signed between the countries in 2000. It is expected that the entry into force of the new treaty will contribute to the development of cross-border trade, as well as finance and investment relationships between the treaty partners. The treaty generally is in line with the model tax treaty adopted in Russia in 2010. | |
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Malta — Overview of Malta’s main 2013 tax treaty developments - 20 March 2013 |
| Malta’s tax treaty network, consisting of 63 tax treaties, has experienced a significant degree of development over the past 6 months. New tax treaties with Bahrain, Hong Kong, Saudi Arabia, Switzerland and Uruguay became generally applicable as of 1 January 2013 (1 April 2013 in the case of Hong Kong). Similarly, with effect from 1 January 2014, a new treaty recently concluded with Guernsey will come into force as will a revised treaty with Norway. In addition, during 2012 and the first quarter of 2013, new tax treaties were negotiated with Armenia and Mexico , a protocol to the existing treaty with South Africa was signed and the treaty previously negotiated with Russia has been approved for signature. During the said period Malta has also concluded tax information exchange agreements with the Bahamas, Bermuda and Gibraltar. | |
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Malta — Reduced rate of tax applicable to “Qualifying Expatriates” employed in Malta extended to the Aviation sector - 23 October 2012 |
| The latest amendments to the Highly Qualified Persons Rules (the “Rules”) have widened the scope of application of the Rules to include specific eligible offices of undertakings in the aviation industry in Malta licensed and/or recognized by the competent authority or with undertakings holding an air operators’ certificate issued in terms of the Civil Aviation (Air Operators’ Certificates) Act. The aviation sector has been added to the existing list of specific industries benefitting from these reduced rates of tax, which to date include banking, insurance, financial services, and iGaming. | |
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Malta — Residence scheme for foreign retirees from the EU/EEA/Swiss nationals - 12 October 2012 |
| In terms of Legal Notice 317 of 2012 and Article 56(23) of the Maltese Income Tax Act, Chapter 123 of the Laws of Malta (ITA), a residence scheme for foreign retiree individuals (the “Scheme”) who are European Union (EU), European Economic Area (EEA), and Swiss nationals was announced. The Scheme is effective immediately. The Scheme confers a special tax status on the successful applicant. | |
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Tax authorities publish guidance on taxation of retirement schemes and funds - 16 August 2012 |
| Taxation of Malta based pension schemes, such as UK QROPS, explained. The Maltese tax authorities issued guidance on 25 of July 2012 regarding the taxation of Maltese retirement funds and retirement schemes, as well as regarding the taxation of beneficiaries of retirement income from such schemes. | |
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Maltese professionals returning to work in Malta in important industry sectors - 30 May 2012 |
| Following the enactment of the Budget Measures Implementation Act, 2012 on 14 May 2012, an incentive scheme for Maltese professionals returning to work in Malta in important industry sectors has been introduced in the Income Tax Act, Chapter 123 of the Laws of Malta. | |
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Guidance issued on hybrid loans - 17 May 2011 |
| Guidance issued by Malta’s Inland Revenue Department (IRD) on 27 April 2011 on the tax treatment of hybrid loans was further clarified on 13 May 2011. The guidance was issued pursuant to ECOFIN’s approval of recommendations concerning profit participating loans (PPLs) adopted by the EU Code of Conduct Group. | |
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Regulations for tax exemption on royalties - 2 November 2010 |
| The Maltese government published regulations on 14 September 2010 for the application of the income tax exemption on royalties derived from patents on inventions. The exemption was introduced into Maltese tax law in April 2010. | |
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International tax rules enhanced - 20 April 2010 |
| The Maltese Parliament approved a number of amendments to Malta's tax laws on 16 April 2010 that will further enhance the country's position as an EU domicile of choice. | |
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