Panellists: Nadiia Onyshchuk & Tim Borg Olivier (Deloitte Malta)

The COVID-19 crisis has resulted in a substantial number of jurisdictions, including Malta, taking decisions to introduce measures restricting the movement of individuals with a view to limit the spread of the pandemic. As a result, many businesses had to implement remote working measures, which inter alia resulted in some of their employees working from abroad. Remote working from another jurisdiction(s) may have tax implications for the businesses concerned, whether in the form of registration or other administrative obligations, or actual tax liability, in the jurisdictions where employees perform their duties. Furthermore, certain foreign tax implications may arise to employees who remain abroad for a significant period of time.

This session aims to address a number of tax risks associated with cross-border remote working measures introduced in light of the COVID-19 crisis at the level of both businesses operating in or from Malta and their employees, and the application of tax treaties.