The Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules 2025 have been published by LN 250 of 2025. The rules establish the eligibility criteria underpinning the right for qualifying employees to elect to pay tax on income from qualifying employment at...
The MTCA has announced that the deadline to submit the required information for the respective tax credit for women returning to employment has been extended from fifteen (15) to thirty (30) days...
The Malta Institute of Taxation has participated in the consultation launched by the EU Commission on the VAT Travel Agents Scheme and the VAT rules of passenger transport (See MIT News 26 July 2025). The Indirect Tax Committee of the MIT submitted, on behalf of the...
The EU Council has adopted the Commission proposal for a mandate to start negotiations with Norway, with a view to concluding an international agreement on administrative cooperation in direct tax matters. The negotiations will seek to establish a cooperation framework between EU Member States and Norway...
The European Union signed four amending protocols to international agreements with Andorra, Liechtenstein, Monaco and San Marino which provide for automatic exchange of financial account information between the EU and the four jurisdictions. source: taxation-customs.ec.europa.eu...
The EU list of non-cooperative jurisdictions was updated on 10 October 2025. There has been no change to Annex I, which lists the following: American Samoa, Anguilla, Fiji, Guam, Palau, Panama, the Russian Federation, Samoa, Trinidad & Tobago, US Virgin Islands, and Vanuatu. Vietnam has been removed from Annex...
This week's edition of the CFE Tax Top 5 looks at the following: Council Adopts Simplified CBAM Framework to Ease SME Burden EU Commission Seeks Mandate to Negotiate UN Tax Dispute Protocol CFE Opinion Statement on the European Commission Consultation Concerning a “28th Regime” for...
The MTCA has published the election form for Final Income Tax Without Imputation, pursuant to the Final Income Tax Without Imputation Regulations, 2025 (LN 188 of 2025) - See MIT News 2 September 2025. The form is at this link: Election for Final Income Tax (Director...
STEP Malta has announced an upcoming CPD event - “EU Tax Policy 2024 – 2029" that will take place on Monday, 3rd November at 1500hrs at the Embassy Hotel in Valletta. Persons wishing to attend are requested to send an email to info@stepmalta.com. Agenda: 15:00 Registration / Coffee 15:30 CPD...
