Amendment to the tax rate adjustment rules

LN 101 of 2025 has introduced a new provision to the Tax Rate Adjustment Rules (SL 123.167), effectively terminating...

Relief from Income Tax and DDT on certain Property Transfers Rules revised

LN 93 of 2025 has revised the Relief from Income Tax and from Duty on Documents and Transfers on Certain Property...

Tax credit for therapy costs for children with disability

The Tax Credit (Costs of Therapy Provided to Children with Disability) rules have been revised by LN 96 of 2025. The amendment...

CFE Tax Top 5

This week’s edition of the CFE Tax Top 5 looks at the following:

• CFE Issues Opinion Statement Calling for a Temporal Pause of Pillar Two Extra-Territorial Rules...

Tax Compliance - Fiscal Consolidation

🗓️ 12 June 2025

The practical aspects of fiscal consolidation including:
- eligibility
- how to apply
- consolidated tax computation
- prepare the consolidated tax return and supplementary document.

TRA - International/Cross-border

🗓️ 24 June 2025

Tax return attachments related to international tax matters:
- reduced rates of tax in terms of double tax treaties (TRA 27-28),
- double tax relief (TRA 30),
- nexus with non-cooperative jurisdictions (TRA 110),
- ATAD (TRAs 111, 112, 116, 117),
- DAC6 (TRA 118)
- companies resident but not domiciled in Malta (TRA 124).