by Stephen Balzan | Aug 25, 2017 | Articles & Publications
By means of Legal Notice 205 of 2017, the Government of Malta has amended the rules relating to fringe benefits. The below is a summary of the main changes. What are Fringe Benefits? Fringe benefit are benefits provided or deemed to be provided by reason of an... 
by Stephen Balzan | Sep 19, 2016 | Articles & Publications
Maltese tax law provides for rules which grant beneficiaries referred to as ‘Highly Qualified Persons’ to be taxed at a reduced rate of tax of 15% on their employment income, provided certain conditions are satisfied. Such persons must be highly qualified expatriates...