This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament Holds Structured Dialogue With Commissioner Hoekstra on 2026 Tax Files UN Intergovernmental Negotiating Committee Advances Drafting of International Tax Cooperation Convention ECOFIN to Update EU Tax List & Budget Framework...
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...
LN 28 of 2026 has revised the Excise Duty Act, introducing, with effect form 1 April 2026, duty of €8 per Kg on 'Nicotine Pouches', defined as "Nicotine containing products intended for the intake of nicotine into the human body, by oral application, excluding for...
The MTCA has announced that, effective 1 July 2026, the eco-contribution rate of €0.50 per night will be increased to €1.50 per night, capped at €22.50 per stay....
This week's edition of the CFE Tax Top 5 looks at the following: OECD Webinar on the Revised Manual on Effective Mutual Agreement Procedures EU Parliament Hearing on Single Market Tax Barriers & Cost of Non-Europe in Tax Harmonisation CFE Opinion Statement on the 2026...
The MTCA has published an update regarding the introduction and integration of Non-Customs certificates with the Transit NCTS P6 via the EU CERTEX. source: mtca.gov.mt...
The MTCA has published explanatory notes on the VAT treatment of the fee paid to the taxi operator when a booking is made via a platform. The Notes confirm that the taxi operator must account for VAT on the full price of the service paid...
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...
