Insights

Article 135(1)(b) to (g) of the VAT Directive exempts credit, guarantees, payments and transfers, dealings in securities, and the management of special investment funds. In Malta, this is transposed through the Fifth Schedule to the VAT Act (Cap. 406).

Malta's rental market has expanded rapidly in recent years. A growing workforce and a constant flow of visitors have pushed demand for both short and long-term accommodation upward, and landlords now face a greater need to understand what the law expects of them.

Employee share options are a common tool for attracting and retaining talent, but their Maltese tax treatment catches many employees and employers by surprise, largely because the tax point falls at exercise rather than at grant or vesting. This article summarises how each stage of the lifecycle of a share option is taxed under Maltese law.

Malta has long been regarded as one of Europe’s leading yachting jurisdictions. Its registry is efficient, its legal framework is well established, and its position in the Mediterranean provides a natural connection to the wider industry. For many owners and advisors, the Malta flag is therefore an attractive starting point.

“The terms used to specify the exemptions envisaged by Article 13 of the Sixth Directive are to be interpreted strictly since they constitute exceptions to the general principle that turnover tax is levied on all services supplied for consideration by a taxable person." CJEU case Stichting Uitvoering Financiële Acties (SUFA) — Case 348/87.

Please find below the salient changes to Maltese tax law brought about by the Budget Implementation Act enacted today 10th March 2026.

The European Union has agreed to introduce a temporary €3 customs duty on all low-value parcels entering the EU from countries outside of the The European Union has agreed to introduce a temporary €3 customs duty on all low-value parcels entering the EU from countries outside of the EU (including from platforms like Temu and Shein), effective from July 1, 2026.

Malta's Remittance Basis of Taxation for Individuals

As 2026 approaches, businesses are entering a period defined by rapid change, shifting regulatory expectations, and a maturing digital landscape that continues to reshape how organisations operate. The economic environment across Europe remains stable but cautious, with inflation easing yet cost pressures remaining present in many sectors. Companies entering 2026 must position themselves with a forward-looking approach that balances operational efficiency, sustainability, dig

The Arm’s Length Principle (ALP) is the foundation of international transfer pricing rules, as set out in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. It ensures that transactions between associated enterprises are priced as if they were conducted between independent entities under comparable circumstances. This principle prevents profit shifting and tax base erosion by aligning taxable profits with economic activity and value cr

On the 17th October 2025, a new optional fiscal incentive applicable to specific employment income was introduced through legal notice 250 of 2025: the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules, 2025, providing for a reduced 15% tax rate on certain qualifying employment income. The rules apply with effect from year of assessment 2026 (income derived after 1st January 2025).

The rapid globalisation and digitalisation of the economy have fundamentally altered how businesses operate, often to the detriment of traditional tax systems. Multinational enterprises (MNEs), leveraging the ability to move capital and profits across borders, have utilised gaps in tax rules to shift profits to low-tax jurisdictions. This practice, known as Base Erosion and Profit Shifting (BEPS), has led to significant tax revenue losses for governments worldwide, particular

The manner in which transactions in crypto assets are brought to tax in different jurisdictions often offers opportunities for individuals and corporates alike, to structure their position to obtain desired tax outcomes. On the other hand, the way tax authorities in different countries treat crypto transactions can be confusing and can lead to a minefield that one needs to navigate to avoid unpleasant tax positions.

On 11th September 2025, the AG issued its opinion on VAT cases that could have had an impact on how point systems (used a lot by supermarkets) are presently treated for VAT purposes:

In July 2025, Residency Malta Agency issued an important update regarding the Malta Permanent Residency Programme (MPRP). The clarifications cover essential aspects of eligibility, financial documentation, property requirements, and compliance. For applicants and licensed agents alike, the message is clear: expectations are rising, and transparency is non-negotiable.

In a recent address to Parliament, Finance Minister Clyde Caruana announced a significant crackdown on tax evasion in Malta. Backed by new legislation and enhanced enforcement tools, the government is taking an uncompromising stance on non-compliance, with Caruana warning that the government will come down on tax evaders “like a ton of bricks.”

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.