Malta implements the EU Anti-Tax Avoidance Directive (ATAD)

By means of LN 411 of 2018 Malta implements the ATAD which contains four measures in relation to interest limitation, exit taxation, GAAR and controlled foreign company rules. These rules apply to all companies as well as other entities that are subject to tax in Malta in the same manner as companies, including entities that […]

Written By ACT Team

On January 3, 2019
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By means of LN 411 of 2018 Malta implements the ATAD which contains four measures in relation to interest limitation, exit taxation, GAAR and controlled foreign company rules.

These rules apply to all companies as well as other entities that are subject to tax in Malta in the same manner as companies, including entities that are not resident in Malta but that have a permanent establishment in Malta.  The new regulations shall come into force on 1 January 2019, with the exception of the regulations relating to exit taxation, which shall come into force on 1 January 2020.  

How can we help?  

For further information, please contact one of the firm’s tax partners, Stephen Balzan on [email protected] or Elaine Camilleri [email protected]. ACT can help you understand the changes to the tax rules and how these can impact your business.  

Apart from its offices in St. Julian’s Malta, ACT operates from a second office in Gozo, which is situated in the capital city of Victoria.  For an appointment in our Gozo office, please call on 00356 21378672 or send us an email on [email protected].