by Stephen Balzan | May 22, 2023 | News
The Commissioner for Revenue has issued a clarification note to explain that traders who donate goods that are close to their expiry date for charitable purposes (rather than destroy them) will not loose the right to the deduction for the cost of the goods and would...
by Stephen Balzan | Jan 30, 2023 | News
The Government of Malta has by means of Legal Notice 4 of 2023 amended the Deduction (income from Employment) Rules. The revised rules shall be applicable as from year of assessment 2024. These rules apply to individuals (including any spouse where the responsible...
by Shanice Finch | Apr 10, 2020 | Articles & Publications
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...
