by Stephen Balzan | Jul 24, 2023 | Articles & Publications
The European Commission (EC) has proposed new rules to make withholding tax procedures in the EU more efficient and secure for investors, financial intermediaries (e.g. banks) and Member State tax administrations. Currently, in case of cross-border investments, many...
by Stephen Balzan | Jun 12, 2023 | News
By means of recent amendments to the Income Tax Act, implemented through the Budget Measures Implementation Act XII of 2023 published on the 4th April 2023, Article 14E has been amended so that the tax deduction available for fees paid and which can be claimed by...
by Stephen Balzan | Mar 15, 2020 | News
By means of Legal Notice 60 of 2020, the Malta Government has announced that the Double Taxation Relief on Taxes on Income with the Kingdom of Belgium (Amendment) Order, 2013 amending the Double Taxation Relief on Taxes on Income with Kingdom of Belgium Order,...
by Stephen Balzan | Sep 26, 2016 | Articles & Publications
As an international financial services centre, Malta provides for various fiscal incentives both to Malta companies and also to their shareholders. This makes Malta a very tax efficient jurisdiction where to set up companies to hold intellectual property such as...
by Stephen Balzan | Aug 1, 2016 | Articles & Publications
Malta’s corporate tax system is based on three main pillars, namely the imputation system of tax, the various forms of relief from double taxation and the refundable tax credit system. Malta Companies are taxed in Malta at a flat rate of 35% on their worldwide...
