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...
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. ...
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...
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...
