DAC 7 Guidelines updated

The Malta Tax & Customs Administration has published Version 1.3 of the DAC 7 guidelines (Platform Operators) with updates to Section 2.5. View the guidelines here....

Nomad Residence Permit Income Tax Rules

Rules governing the taxation of holders of a Nomad residence permit have been published by LN 277 of 2023. The rules establish that permit holders will be chargeable to income tax at the rate 10% on  chargeable income derived from "authorised work" as defined, subject to...

Tax refunds by electronic transfer

The Payment of Tax Refunds by means of Electronic Transfers Rules have been published by LN 281 of 2023. The rules enable the Commissioner for Tax & Customs to effect the refund of tax due pursuant to article 48 of the Income Tax Management Act by...

MTCA Manual on Return Attachments

The Malta Tax & Customs Administration (MTCA) has published a Manual on the Return Attachment (RA) Forms. View the manual here....

CESOP Regulations published

Regulations transposing the provisions of Article 1 of Directive 2020/284 EC amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers have been published by means of LN 272 of 2023. The Regulations, which enter into force on 1 January 2024, require payment service providers...

MIT hosts 2023 Annual Tax Conference

The MIT hosted its 2023 Annual Tax Conference over three days - 28 September, 20 October and 14 November. With the overarching theme of 'Change', this 3-part event addressed the significant changes taking place both at a global level and domestically, and the impact of these...

CFE Tax Top 5 (20 November 2023)

This week's edition of the CFE Tax Top 5 looks at the following: Momentum Builds Behind Africa Group Initiative for UN Tax Convention EU Commission Commences Infringement Proceedings Against Belgium for Treatment of Non-Resident Taxpayers 48 Countries to Implement OECD Tax Transparency Standards for Crypto-Assets...