Double Taxation Agreement with Switzerland

Double Taxation Agreement with Switzerland

By means of Legal Notice 15 of 2024, the Government of Malta has notified for general information that the Protocol amending the Agreement between the Government of Malta and The Swiss Confederation for the Avoidance of Double Taxation with respect to Taxes on Income...
Amendment to the Fringe Benefit Rules

Amendment to the Fringe Benefit Rules

By means of Legal Notice 298 of 2023, the Government of Malta has amended the fringe Benefit Rules.  This amendment to the Fringe Benefits Rules establishes the home loan interest rate, rather than the Main Refinancing Operations rate, as the benchmark rate for...
Income from Artistic Activity Rules

Income from Artistic Activity Rules

By means of Legal Notice 8 of 2024, the Government of Malta has issued the above-mentioned rules in relation to income derived by individuals from a full or part time artistic activity in terms of Article 56(26A) of the Income Tax Act. In terms of the said Article, an...