Articles & Publications

Two new schemes launched by Ministry for Gozo

On 1st June 2020, the Ministry for Gozo launched the following two new schemes with the aim of incentivizing jobs in Gozo.  Gozo Back Office Employment Refund Scheme The main aim of this scheme is to incentives privately owned businesses to invest in back...

COVID – 19: The Latest Updates, Articles & News Items

We have gathered together on one page all the Articles, Publications and News Items in a chronological order for ease of reference. In order to access an Article/News Item kindly click on any title, and you will be redirected to the Article/News...

Guidelines in relation to the Consolidated Group (Income Tax) Rules

The Commissioner for Revenue (CfR) has recently published new guidelines in connection with the Consolidated Group (Income Tax) Rules.  These guidelines include aspects such as the registration process and the eligibility to form or leave a fiscal unit. (i)...
Patent Box Regime (Deduction) Rules

Patent Box Regime (Deduction) Rules

The Patent Box Regime Rules, implemented through Legal Notice 208 of 2019, apply to income derived from qualifying intellectual property on or after the 1st of January 2019. A qualifying Intellectual Property (IP) is a patent which could either be already...

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Voluntary Occupational Pension Schemes Rules

Voluntary Occupational Pension Schemes Rules

By means of LN 228 of 2017, entitled ‘Voluntary Occupational Pension Scheme Rules’, the Malta Government has launched a number of tax incentives for contributions paid to qualifying schemes established in the context of an employment relationship for the purpose of...

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