Articles & Publications
Latest articles & publications
Read all about the latest articles related to advisory, corporate, tax and other important topics.
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Budget Measures Implementation Act 2019
By means of ACT VII of 2019, the Government of Malta has published an Act to implement various budget measures. The following is a summary of the main changes to the Income Tax Act ( ITA). Participation Exemption…
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Malta Tax Rates & Dates 2019
Malta Income Tax Rates (year of assessment 2020) Company rate of tax35% Resident married couples opting for joint computation1 Taxable income (€)Rate (%)Deduct (€)0 – 12,70000 12,701 – 21,200151,90521,201 –…
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Stamp Duty on Transactions or Arrangements Involving Distributor Ledger Technology (DLT) Assets
The Commissioner for Revenue has on the 1st November 2018 issued guidelines to clarify its position on the stamp duty implications of transactions involving the use of DLT assets. Stamp Duty is tax imposed by the DDTA…
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Income Tax Treatment of Transactions or Arrangements Involving Distributed Ledger Technology (DLT) Assets
he Commissioner for Revenue has on the 1st November 2018 issued guidelines to clarify its position on the income tax treatment of transactions involving the use of DLT assets. The type of DLT assets covered by the said…
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The VFA Rules for VFA Issuers (4)
The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets. The closing date for submission was 13th August 2018 and now the MFSA is…
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The VFA Rules for VFA Issuers (5)
The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets. The closing date for submission was 13th August 2018 and now the MFSA is…
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The VFA Rules for VFA Issuers (6)
The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets. The closing date for submission was 13th August 2018 and now the MFSA is…
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The VFA Rules for VFA Issuers (7)
The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets. The closing date for submission was 13th August 2018 and now the MFSA is…
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The VFA Rules for VFA Issuers (3)
The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets. The closing date for submission was 13th August 2018 and now the MFSA is…
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The VFA Rules for VFA Issuers (2)
The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets. The closing date for submission was 13th August 2018 and now the MFSA is…
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The VFA Rules for VFA Issuers (1)
The MFSA has on the 30th July 2018 issued a consultation paper on the Virtual Financial Assets rules for issuers of Virtual Financial assets. The closing date for submission was 13th August 2018 and now the MFSA is…
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MFSA Publishes a Consultation Paper Aimed at Raising the Bar for VFA Agents
The MFSA has on the 4th September 2018 published the ‘Consultation paper on Raising the Bar for VFA Agents’, whose main aim is to ensure that only persons with the right competencies and who are appropriately resourced,…
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The VFA Rules for VFA Agents (6)
The MFSA has on the 12th July 2018 issued a consultation paper on the Virtual Financial Assets rules for VFA agents. The closing date for submission was 31st July 2018 and now the MFSA is expected to issue the official…
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The VFA Rules for VFA Agents (5)
The MFSA has on the 12th July 2018 issued a consultation paper on the Virtual Financial Assets rules for VFA agents. The closing date for submission was 31st July 2018 and now the MFSA is expected to issue the official…
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The VFA Rules for VFA Agents (4)
The MFSA has on the 12th July 2018 issued a consultation paper on the Virtual Financial Assets rules for VFA agents. The closing date for submission was 31st July 2018 and now the MFSA is expected to issue the official…
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The VFA Rules for VFA Agents (3)
The MFSA has on the 12th July 2018 issued a consultation paper on the Virtual Financial Assets rules for VFA agents. The closing date for submission was 31st July 2018 and now the MFSA is expected to issue the official…
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The VFA Rules for VFA Agents (2)
The MFSA has on the 12th July 2018 issued a consultation paper on the Virtual Financial Assets rules for VFA agents. The closing date for submission was 31st July 2018 and now the MFSA is expected to issue the official…
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The VFA Rules for VFA Agents (1)
The MFSA has on the 12th July 2018 issued a consultation paper on the Virtual Financial Assets rules for VFA agents. The closing date for submission was 31st July 2018 and now the MFSA is expected to issue the official…
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Consultation Paper on the VFA’s rules for VFA Agents
The Malta Financial Services Authority (MFSA) has issued a consultation document, the purpose of which is to prepare the rules applicable to operators in this new financial services industry relating to Initial Coin…
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MFSA Issues a Consultation Paper on VFA Regulations
The Virtual Financial Assets Act (‘VFAA’) grants the Malta Financial Services Authority (MFSA) the power to make regulations to give effect to the provisions of the said Act. The MFSA has just published a consultation…