The 2026 Commission work programme outlined the European Commission's intention to propose an omnibus directive in direct taxation by June 2026, with the aim to streamline, enhance and clarify the corporate tax directives (Interest and Royalties Directive (Council Directive 2003/49/EC), the Tax Merger Directive (Council...
The Pensions (Tax Exemption) Rules have been updated by LN 53 of 2026 with effect from 1 January 2026. The changes include a new rule 4 which provides that an individual who, in the year of assessment 2027 or any subsequent year, benefits from the exemption...
The Commissioner for Tax and Customs has announced that a new Self-Compliance Questionnaire (SCQ) for CRS and FATCA purposes has been released and is now available for compilation by Financial Institutions falling within scope of CRS and FATCA regulations (S.L. 123.127 Cooperation with Other Jurisdictions...
The EU list of non-cooperative jurisdictions was updated on 17 February 2026, with Fiji, Samoa and Trinidad & Tobago removed from Annex I. VietNam and Turks & Caicos have been added to Annex I which now lists: American Samoa, Anguilla, Guam, Palau, Panama, the Russian Federation, Turks...
An amendment to the Seed Investment Scheme (Income Tax) Rules by LN 43 of 2026, has changed the Competent Authority under the rules to Malta Government Venture Capital Limited registered under the laws of Malta with registration number C108058....
The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations were revised by LN 48 of 2026 published on 20th February 2026. Pursuant to the amendment to Regulation 11, entities which are exempted from the filing obligation in...
The MTCA has announced that the Annual Notification form to be submitted by non-disclosing intermediaries, which is due by 28th February 2026, is available for download and can be found at this link. Notifications are to be made by sending a signed copy of the completed...
The Tax Treatment of Highly Skilled Individuals Rules, 2026 were published by LN 20 of 2026. The rules, which enter into force with effect from 1 January 2026, consolidate the rules applying to beneficiaries under other legislation regulating the taxation of individuals in certain sectors (including...
The MTCA has published guidelines on the Nomad Residence Permits (Income Tax) Rules (S.L. 123.210) which regulate the tax treatment of income derived from ‘authorised work’ carried out by individuals who have obtained a valid nomad residence permit issued in terms of the Immigration Act...
