Topic
International & EU tax
Double taxation agreements, EU directives and OECD projects that affect Maltese structures.
131 news items and articles, newest first
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EuropeFides Half-Year General Meeting 2026 | Malta
We were delighted to have hosted the EuropeFides Half-Year General Meeting in Malta on 17–19 September 2026. 🇲🇹 Bringing together professionals and member firms from across Europe and beyond, the meeting provided a…
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Malta amends San Marino tax treaty to remove time limit on dispute resolution
Malta has updated its double taxation agreement with the Republic of San Marino through the Double Taxation Relief on Taxes on Income with the Republic of San Marino (Amendment) Order, 2026 (L.N. 98 of 2026), recently…
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Malta updates tax treaty with Romania through new amendment order
Malta has introduced changes to its long-standing double taxation agreement with Romania through the Double Taxation Relief on Taxes on Income with Romania (Amendment) Order, 2026 (L.N. 97 of 2026), published in the…
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Double Taxation Relief Under Maltese Law
Malta offers one of the most comprehensive systems for double taxation relief in Europe, ensuring that income is not taxed twice — once in Malta and again in another jurisdiction. This framework enhances Malta’s…
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Malta’s Tax Rules on Cross-Border Mergers and Acquisitions
Malta offers a favourable tax regime and a robust legal framework for cross-border mergers and acquisitions (M&A). The country’s tax rules are designed to facilitate smooth corporate restructuring, maximize tax…
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Malta’s Transfer Pricing Rules
Malta’s transfer pricing rules are designed to promote compliance with international standards on tax transparency and fair taxation of related-party transactions. As part of its commitment to aligning with Organisation…
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Malta’s Extensive Double Taxation Treaty Network
Malta boasts a comprehensive and strategically expanded double taxation treaty (DTT) network, making it an attractive jurisdiction for international business and investment. Malta has signed over 70 double taxation…
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Update of the Guidelines on Automatic Exchange of Financial Account Information (DAC 2)
The MTCA has notified on its website that updated DAC 2 Guidelines have been issued. Version 4.7 of the DAC 2 Guidelines can be found on the MTCA portal. You may also wish to contact us on infoact.com.mt for more…
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EU Court to rule on Commission vs Malta (Case-181/23 – Citizenship by Investment) by April 29, 2025
The Court of Justice of the European Union (CJEU) has announced the date for its ruling in the EU Commission’s infringement proceedings against Malta’s Citizenship by Investment framework. The date is : April 29, 2025.…
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DAC 9 proposal
On 28 October 2024, the EU Commission adopted a proposal to amend the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU). The DAC9 proposal is linked to the filing obligations…
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Cross-border Conversions of Limited Liability Companies Regulations – Declaration of solvency
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending…
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Cross-border Conversions of Limited Liability Companies Regulations – Directors’ report for members and employees
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending…
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Cross-border Conversions of Limited Liability Companies Regulations – Draft terms of Cross-border conversion
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending…
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Cross-border Conversions of Limited Liability Companies Regulations – Independent expert’s report
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending…
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Cross-border Conversions of Limited Liability Companies Regulations – Procedures and formalities
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending…
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Cross-border Conversions of Limited Liability Companies Regulations – Protection to shareholders
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending…
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Double Taxation Agreement with Switzerland
By means of Legal Notice 15 of 2024, the Government of Malta has notified for general information that the Protocol amending the Agreement between the Government of Malta and The Swiss Confederation for the Avoidance of…
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Amendments to the Transfer Pricing Rules
By means of Legal Notice 9 of 2024, the Government of Malta has amended the Transfer Pricing Rules (hereinafter referred to as ‘the rules’). These rules shall apply for basis years commencing on or after 1st January…
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Proposal for Council Directive on Faster and Safer Relief of Excess Withholding Taxes
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.…
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Crowdfunding Service Providers Bill
The Crowdfunding Service Providers Bill reached its second reading stage in Parliament on the 28th June, 2023 and was on the 5th July 2023 discussed at the Adjunct Committee for the Consideration of Bills. This aim of…
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Recent Amendments on Probation and Fixed-Term Contracts of Employments
Act XX of 2022 was enacted on 20th December 2022 to partially transpose Directive (EU) 2019/1152 of the European Parliament and of the Council of 20 June 2019 on transparent and predictable working conditions in the…
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Malta transposes the Mobility Directive
The EU Directive 2019/2121 amending Directive 2017/1132 as regards cross-border conversions, mergers, and divisions, referred to as the “Mobility Directive” has been transposed into Maltese law on the 31st of January…
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Transfer Pricing Rules
By means of LN 284 of 2022, the Government of Malta has published the Transfer Pricing Rules (hereinafter referred to as ‘the rules’) which will be effective as from 1st January 2024. Applicability of the Rules With…
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Transfer Pricing Rules
By means of LN 284 of 2022, the Government of Malta has published the Transfer Pricing Rules, which will be effective as from 1st January 2024. For a summary of the main provisions of such rules, please read our article…
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ATAD 3 – EC targets shell companies
The European Commission has on the 22nd December 2021 proposed a directive, the main aim of which is to increase scrutiny for EU undertakings with no or minimal substantial presence and real economic activity (referred…
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Transfer Pricing Rules – Consultation Document
The Commissioner for Revenue (CfR) has recently published a proposed draft set of specific transfer pricing rules for consultation, which consultation ends on the 28th February 2022. It is envisaged that the transfer…
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Transfer Pricing Rules in Malta
The Commissioner for Revenue has issued a public consultation document regarding draft Transfer Pricing Rules.The consultation document can be accessed by clicking here. The consultation period closes on 28th February…
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Amendments to the Malta – Switzerland DTA
By means of LN 198 of 2021, the Government of Malta has amended the treaty with The Swiss Confederation for the avoidance of double taxation. The amendments will come into effect on such date as may be announced in the…
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Transfer Pricing – Enabling Provision
The Budget Measures Implementation Act has introduced an enabling provision in the Income Tax Act which empowers the Minister of Finance to enact rules in relation to transfer pricing. The new article 51 of the Income…
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EU CONSULTATION ON EXTENDING DAC TO CRYPTO-ASSETS AND E-MONEY
The EU Commission has launched a public consultation on a proposal to expand the Directive on Administrative Cooperation, to provide for the exchange of information in the field of taxation to include crypto-assets and…