TAX News Malta Institute of Taxation

MIT Annual General Meeting 2026

The MIT held its Annual General Meeting online on 16 June 2026. The AGM was opened by the President of the MIT, Dr Conrad Cassar Torregiani, this marking the close of his 10-year term as President of the Institute. Secretary General, Dr Robert Taylor East, presented the...

STEP MALTA AGM & CPD event

STEP Malta has announced the upcoming AGM & CPD event – “Does it all need to be in-house? Family office evolution and the Malta answer”  that will take place on 24 June 2026 at 1500hrs at the Phoenicia Hotel Valletta. Persons wishing to attend are requested to send an email by...

CFE Tax Top 5 (8 June 2026)

This week's edition of the CFE Tax Top 5 looks at the following: OECD Launches Consultation on Revised Transfer Pricing Guidelines on Intra-Group Services  EU AMLA Publishes Draft Guidelines for Outgoing Monitoring of Business Relationships FISC Hearing on Reverse Charge Mechanism in Fight Against VAT...

New customs duty on low value imports – 1 July

As announced earlier this year, as of 1 July 2026, €3 customs duty per item will be levied on e-commerce parcels valued below €150 imported into the EU (see MIT news 2 January 2026), abolishing the duty exemption applicable until 30 June 2026.  The Commission has issued guidance for operators in...

FIAU Consultation on AML package

FIAU Malta has launched a consultation exercise on the proposed amendments to the Prevention of Money Laundering Act, the Prevention of Money Laundering and Funding of Terrorism Regulations, the Centralised Bank Account Register Regulations, and the Use of Cash (Restriction) Regulations. The feedback deadline is 31...

OECD Consultation on changes to OECD TP Guidelines

The OECD has launched a consultation on proposed revisions to Chapter VII of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations which provides guidance on intra-group services. View the Consultation Document here. The feedback deadline is 22 July 2026....

CFE Tax Top 5 (1 June 2026)

This week's edition of the CFE Tax Top 5 looks at the following: OECD Publishes Consolidated Commentary to the GloBE Model Rules AG Kokott Issues Opinion on Abuse Threshold Under Parent-Subsidy Directive in Case C-203/35 FISC Hearing on Reverse Charge Mechanism in Fight Against VAT...

Individual Tax Return Deadline – 31 July 2026

The Malta Tax and Customs Administration (MTCA) has announced that the deadline for both the manual and electronic filing of YA 2026 Income Tax Returns for individuals is 31 July 2026. This deadline also applies to the submission of Income Tax Returns for clubs and similar institutions (TA37), religious entities (TA36), partnerships (TA5) and trusts (Trust...