Insights

Understanding the distinction between capital allowances and accounting depreciation is crucial, as it directly impacts tax planning, financial reporting, and decision-making. Whilst depreciation affects company profits, capital allowances impact a company’s tax liability. 

Personal tax return season always serves as a refresher of Lesson 1 in Maltese tax law: The distinction between trading and capital gains. With the increasing number of individuals who venture into the stock and crypto markets, having a sound grasp of how profits and gains are taxed in Malta is an essential part of both traders' and investors' considerations when entering and closing a position. 

Malta, a small Mediterranean island nation, offers a competitive personal tax regime designed to attract both residents and foreign investors. With its strategic location, favourable climate, and English-speaking environment, Malta has become an increasingly popular destination for expatriates and digital nomads. Understanding how the personal tax system works is essential for anyone considering working, living, or investing in the country.

Malta, as a member state of the Partial attribution is a method used by businesses to figure out how much VAT (Value Added Tax) they can get back when they buy things for their company.

Management accounts play a pivotal role in the strategic decision-making process for businesses. These accounts provide vital insights into a company's financial health, helping managers to make informed decisions. However, simply generating management accounts is not enough. Understanding the key factors that influence them and developing strategies that optimise business operations is crucial for maximising profitability and efficiency.

International Financial Reporting Standards (IFRS) are continuously changing providing better insights for how various types of transactions and events should be reported in the financial statements, enabling businesses to compare financial performance and position across borders. The applicability of IFRS will enhance a true and fair view leading to increased confidence among the stakeholders so it is important to keep up with any changes and developments in IFRS.

The Maltese government has announced significant changes to the Value Added Tax (VAT) system for small and medium enterprises (SMEs), set to

Group loss relief arises when a company that is part of a group of companies incurs trading losses. Instead of carrying these losses forward

Malta, known for its strategic location and robust economy, offers a range of investment schemes, grants, and financial incentives to encour

In an era of increased regulatory scrutiny and transparency, substance has become a critical factor in corporate structuring and tax plannin

As a general rule, the letting of immovable property is an exempt without credit supply which means that the lessor does not charge VAT

On Monday 28th October 2025, the Finance Minster presented it's budget for 2025, introducing a strategic blend of fiscal, social, and...

The Malta Tax and Customs Administration (MTCA) has announced that the deadline for the manual filing of income tax returns for...

Malta Enterprise has just relaunched the Micro Invest Scheme. The Scheme offers tax credits to both self-employed individuals and...