This session will cover Malta income tax considerations arising in connection with ownership of intellectual property and claiming of a notional interest deduction, together with application of the relevant rules regulating the Patent Box Regime and the Voluntary Occupational Pension Scheme.

Practical case studies in relation to the topics covered will be discussed, with a particular focus on the completion of the relevant schedules in the Malta income tax return for companies.

The following TRAs will be covered:

• TRA 96 – Voluntary Occupational Pension Scheme
• TRA 100 and TRA 100A – Notional Interest Deductions
• TRA 107 – Intellectual Property Deductions
• TRA 113 – Patent Box Regime