Budget Measures Implementation Act 2025
The Budget Measures Implementation Act 2025 was published on 17 April 2025. Click the link to download....
19 April 2025
DAC 9 adopted
The European Council adopted a further amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9) on 14 April 2025, which will streamline filing obligations and reduce compliance burden for companies under the Pillar 2 Directive. (See MIT News 14 March 2025) Member...
16 April 2025
MTCA launches the Large Taxpayer Office
The Malta Tax and Customs Administration (MTCA) has announced the establishment of the Large Taxpayer Office (LTO). This new unit within the MTCA is designed to provide a specialised, holistic service to entities and individuals who meet specific eligibility criteria. It will serve as a single...
10 April 2025
The MIT commemorates 30 years at its annual Tax Conference
The MIT hosted its Annual Tax Conference on 4 April 2025 at the Westin Dragonara Resort St. Julians. The event was opened by MIT President, Conrad Cassar Torregiani, who reflected on the work, achievements and continued relevance of the Institute, 30 years since its establishment on...
7 April 2025
Corporate Tax Return e-filing dates
The MTCA has published the extended deadlines for the e-filing of corporate tax returns – view here....
28 March 2025
MAP Guidelines Version 2.4
The MTCA has published updated guidance on Mutual Assistance Procedures available under Double Taxation Agreements and the European Arbitration Convention....
13 March 2025
MTCA guidleline on the Fringe Benefits rules for beneficial loan arrangements
The Malta Tax & Customs Administration has issued Guidelines on the application of the Fringe Benefits rules to Beneficial Loan Arrangements, for the purposes of rules 26 and 27 of the Fringe Benefits Rules (SL 123.55). Click on the link below: Fringe Benefits - Beneficial Loan...
17 February 2025
Tax Exemption (Construction Waste Recycling) extended
The Tax Exemption (Construction Waste Recycling) (2020-2024) Rules have been revised by LN 29 of 2025 which extended the application of the rules by one year....
14 February 2025
MTCA guidelines on IFRS 17
The MTCA has announced the release of new Guidelines on IFRS 17. Click here to view. The guidelines are issued in terms of Article 96(2) of the Income Tax Act (Chapter 123 of the Laws of Malta) and are to be read in conjunction with Legal...
14 February 2025