Depending on the particular fact pattern of the case at hand, transfers of securities can give rise to different tax considerations, including the manner in which the securities were acquired, together with other considerations that may find application post transfers of securities.

During the session, the generally applicable Malta tax and duty considerations applicable to transfers of securities will be discussed, including de-grouping provisions and value shifting considerations.

Learning Outcomes:

• ​​Be more familiar with the relevant Malta tax considerations applicable to transfers of securities.
• Be more familiar with the relevant Malta duty considerations applicable to transfers of securities.
• Be capable of calculating the applicable Malta tax or duty charge on the transfer of securities

Date: 25 October 2023
Time: 14.00 - 16.00
Venue: Online
Speaker: Christian Vella & Nicola Attard

Level: Intermediate