LEVEL: INTERMEDIATE
Malta income tax considerations applicable to intellectual property ownership, claiming of a notional interest deduction, application of the Patent Box Regime and application of the Voluntary Occupational Pension Scheme.
When
Tuesday, 15 July 2025
Time
14.00 - 16.00
Venue
Online
Speakers
Nicola Attard
TRA Series 2: Deductions and Exemptions
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
*These series are not eligible for the Membership Offer.
The TRA Series is comprised of 4 workshops, each of which will focus on the completion of select Tax Return Attachments
- Session 1: International / cross border ATAD, ATAD II, DAC6
- Session 2: Deductions and exemptions (this session)
- Session 3: Allowances, capital gains and losses
- Session 4: An overview of some incentive schemes administered by Malta Enterprise and the reporting requirements
❗ SPECIAL PRICE WHEN BOOKING 3 OR MORE SESSIONS❗
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2 CPE Core Hours
Nicola Attard
Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.