Tax (incl. VAT) Considerations for Funds and Fund Managers
This course will provide insight into the key tax considerations relevant for funds and fund managers, examining both the direct tax aspects as well as the Malta VAT implications of transactions entered into by funds and fund managers.
Session 1: Direct Tax
This webinar will give you an overview of the tax considerations for funds and fund managers including:
- The income tax considerations for prescribed and non-prescribed funds;
- The investment income provisions in relation to payments of investment income to a prescribed fund;
- The taxation at the level of the investors in a collective investment scheme;
- Tax Accounting and Tax Refund System as applicable to funds and fund managers; and
- Other relevant tax considerations
Date: 15 May 2025
Time: 13:30 – 15:30
Speaker: Luisa Grima
Online
Session 2: VAT
This session will focus on a number of salient VAT considerations, including:
- The scope of the VAT exemption for the management of investment schemes (incl. the qualifying funds and the meaning of ‘management’ for the purposes of the exemption)
- The VAT treatment of certain services supplied to/purchased by funds / fund managers (including, the scope of the new reduced rate for services relating to custody of securities)
- Eligibility for input tax deduction
Date: 16 May 2025
Time: 13:30 – 15:30
Speaker: Sarah Cassar Torregiani
Online
The above sessions are held in collaboration with 
The series are not eligible for the Membership Offer.
ATTN: MIT Members
Please be informed that invoices may only be issued on the individual and not on the firm. Only invoices to non-MIT members will be issued on the firm.
HOW TO BOOK
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