Deduction (Income from Employment) Rules updated
LN 279 of 2025 has revised the Deduction (Income from Employment) Rules, increasing the threshold in Rule 2(a) with effect from YA 2027....
16 December 2025
Relief from Income Tax and from Duty on Documents and Transfers on Certain Property Transfers Rules
LN 284 of 2025 has revised the Relief from Income Tax and from Duty on Documents and Transfers on Certain Property Transfers Rules, extending the application of Rules 3, 7 and 13....
16 December 2025
DAC 6 Annual Notification Form to be submitted by non-disclosing intermediaries
The MTCA has announced that the Annual Notification due by non-disclosing Intermediaries (DAC 6) by 28th February 2026 is available for download. Download here. Notifications are to be made by sending a signed copy of the completed document, together with the Excel file, to mdr.mfin@gov.mt...
16 December 2025
Single Point of Submission for Form T, Form H and MSR Form F via BAROS
The Malta Business Registry (MBR), in collaboration with the Malta Tax and Customs Administration (MTCA), have announced that as from 1st December 2025, a single point of online submission will be introduced for the following forms through the BAROS platform: Form T – Transfer of...
28 November 2025
EU Commission report on DAC
The EU Commission has published its second evaluation of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC). View the report here. source: taxation-customs.ec.europa.eu...
26 November 2025
Payments to MTCA via the Government Payment Gateway
The Malta Tax and Customs Administration (MTCA) has announced changes to the online payment submission process via the Government Payment Gateway. The announcement provides an illustration of the changes: To make an online payment click on https://mtca.gov.mt/online-payment/online-payments and select Government Payment Gateway; insert the payment reference ...
26 November 2025
CFE Tax Top 5 (17 November 2025)
This week's edition of the CFE Tax Top 5 looks at the following: UN Framework Convention Negotiations on International Tax Cooperation Progress Into Second Week in Nairobi FISC Highlights Global Tax Cooperation Priorities After US Delegation Visit OECD Publishes 2025 Effective Carbon Rates Report Updated...
21 November 2025
€150 customs duty exemption threshold to be removed as of 2026
Under current rules, parcels of a value of under €150 that are sent from a third country to a consumer in the EU are exempted from customs duties in the Member State of arrival. Member States have reached political agreement to remove the exemption and have...
20 November 2025
EU withdraws TP Directive, Unshell, Debra & FTT proposals
The European Commission has published its 2026 Work Programme. In the area of tax the following proposals have been withdrawn: COM(2013)71 final - Proposal for a COUNCIL DIRECTIVE implementing enhanced cooperation in the area of financial transaction tax COM(2021)565 final - Proposal for a COUNCIL...
7 November 2025