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...
Tax deadlines for the month of August 2023

Tax deadlines for the month of August 2023

The following are the tax deadlines for this month. 31 August 2023 – Online submission of income tax returns in respect of year of assessment 2023 by companies whose accounting year ended on 30 September 2022 31 August 2023 – Submission by employers of Form FS5 for...