Amendment to the ECO Contribution Regulations

The Eco Contribution Regulations (S.L. 473.05) have been revised in virtue of LN 299 of 2019 published on 12 November 2019. The new provisions concern the power of the Minister, on the advice of the Resource Recovery and Recycling Agency, to exempt a producer from the...

Amendment and Extension of Stamp Duty Exemptions

LN 281 of 2019 has amended the following subsidiary legislation enacted under the Duty on Documents and Transfers Act, implementing measures announced in the Budget for 2020. Amendment to the Exemption of Duty in terms of article 23 Order (S.L. 364.12) A new proviso to article 3...

Budget 2020 Highlights

These are some of the main fiscal measures announced by the Minister for Finance in the Budget Speech for 2020: Income Tax A reduced rate of tax of 15% on the first 100 hours of employee overtime, for employees with a basic salary of under €20,000. ...

New CfR Online service: DDT10 applications

The Office of the CfR have announced a new online service for DDT10 applications. Tax practitioners must be authorised by their clients to be their tax representatives with respect to this electronic service by means of the Authorisation of Tax Representative form. Further information on the new...

CfR Guideline under the DDTA: “company” to include “partnership”

A guideline issued by the Office of the CfR clarifies that, for the purposes of article 42(1)(b) and article 47 of the Duty on Documents and Transfers Act, the term “company” shall include a partnership. Furthermore, references to the transfer, acquisition or disposals of marketable...