Pillar 2

Pillar 2

The Minister of Finance has in his Budget Speech for the year 2024 announced that Malta will apply the derogation provided for in the EU Minimum Tax Directive and therefore will delay the introduction of the 15% minimum tax rate for companies forming part of a group...
Fiscal incentives for highly qualified persons

Fiscal incentives for highly qualified persons

The Minister of Finance has in his Budget Speech for the year 2024 announced that the current fiscal incentives applicable to certain highly qualified persons will be revised and harmonised to cater for the skills required by the Maltese economy.
Incentives on property restoration

Incentives on property restoration

The Minister of Finance has in his Budget Speech for the year 2024 announced that: Incentives for persons buying or selling property which is more than 20 years old and has been vacant for more than 7 years or where the property is located in a UCA will continue to...