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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 | |
Malta tax updates archive |
| Malta tax guides | |
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International tax and business guide to Malta (overview). |
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Malta tax treaties 2012 - (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 |
| Malta VAT | |
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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 |
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VAT Insight - Issue 2011/3 |
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VAT Insight - Issue 2011/2 |
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VAT Insight - Issue 2011/1 |
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VAT Insight - Issue 2010/6 |
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VAT Insight - Issue 2010/5 |
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VAT Insight - Issue 2010/4 |
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VAT Insight - Issue 2010/3 |
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VAT Insight - Issue 2010/2 |
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VAT Insight - Issue 2010/1 |
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VAT Insight - Issue 2009/3 |
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VAT Insight - Issue 2009/2 |
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VAT Insight - Issue 2009/1 |
| Malta budget summaries | |
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| Insightful applications and links providing information relating to Malta budgets. | |
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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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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. | |
