Malta-Switzerland Double Tax Agreement

TAX NEWS

Malta Institute of Taxation

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1 February 2024

LN 15 of 2024 notified that the Protocol amending the Double Taxation Agreement between the Government of Malta and The Swiss Confederation published as a Schedule to Legal Notice 198 of 2021 (see MIT News 1 May 2021) shall be deemed to have come into force on 3rd November 2021.

30.04.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Jul 23]

31.05.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Aug 23]

30.06.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Sept 23]

31.07.24 - Company Income Tax Return (electronic) [FY ending Jan – Aug 23]

31.07.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Oct 23]

30.08.24 - Company Income Tax Return (electronic) [FY ending Sept 23]

31.08.24 - Company Income Tax Return (Manual) + Settlement Tax [FY ending Nov 23]

30.09.24 - Company Income Tax Return (electronic) [FY ending Oct 23]

Malta-Switzerland Double Tax Agreement

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