This webinar will discuss the Invest Scheme and the MicroInvest Scheme, both administered by Malta Enterprise, and the applicable underlying EU Regulations being the General Block Exemption Regulation and the De Miminis Regulation respectively. It will consider a number of investment scenarios, including determination of enterprise size, calculation of de minimis thresholds, completion of relevant tax return schedules and tax accounting implications for these two Schemes.

Learning Outcomes:

• Understand difference between State Aid under under General Block Exemption Regulation and De Minimis Regulation
• Work out enterprise size taking into account linked and partner enterprises
• Understand Schemes’ requirements and application process
• Understand completion of applicable tax return schedules and tax accounting implications