Seminar organised in collaboration with the Malta Stock Exchange Institute on the withholding tax obligation of payors of defined categories of investment income.

Friday, 25 November 2022
09.00 - 12.00
Dr Christopher Bergedahl
Dr Matthew Booker

Withholding tax obligations for payors and financial intermediaries under the Investment Income Provisions

The Income Tax Act places a withholding tax obligation on payors of defined categories of investment income. Withholding agents / financial intermediaries have an obligation to determine which categories of investment income are taxable, to assess how much tax is due, and to remit the tax to the Office of the CfR within a stipulated deadline. Failure to meet such obligations may result in criminal sanctions.

This session will be designed to help the participants understand:

  • the scope of provisions of the Income Tax Act and their application
  • the issues that they or their clients need to be aware of in practice
  • the processes that should be put in place by withholding agents to meet the relevant obligations under the investment income provisions.

This session will be significantly relevant to securities dealers, stock brokers, financial intermediaries, officers of listed entities, investment management, tax advisors and practitioners.

This Seminar is organised in collaboration with:

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3 CPE Core Hours

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Dr Christopher Bergedahl

Christopher is a Senior Manager at Deloitte Malta within the International Tax service line, with a focus on the financial services sector. In 2017 he graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher is warranted to practice in front of the Superior Courts of Malta and is a member of the Malta Institute of Taxation, the Malta Branch of the International Fiscal Association and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher is a member of the Education Committee of the Malta Institute of Taxation and actively contributes to technical working groups.


Dr Matthew Booker

Dr Matthew Booker is a Maltese lawyer by profession and also holds a Bachelor’s Degree in International Economics & Finance from Bocconi University in Milan. Matthew is a Manager in the International Tax team at Deloitte Malta where he advises clients on both the tax and corporate implications to a number of business transactions. Matthew’s primary client base is in the financial services industry and he has significant experience in providing advice from a tax and corporate perspective to banks, funds and listed entities, established both locally and internationally.

Matthew is an Associate Member of the Malta Institute of Taxation (MIT) and an active member of the Technical Committee on Regulated Business within Institute of Financial Services Practitioners (IFSP).