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Searching Content indexed under Income Tax by GVZH Advocates ordered by Published Date Descending.
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Consolidated Group (Income Tax) Rules, 2019
On 31 May 2019, Malta published the "Consolidated Group (Income Tax) Rules".
Malta
24 Jul 2019
2
Up For A Gig? The Risks Of Worker Misclassification In The "Gig Economy"
Several "gig economy" business models have sprung up in Malta over the past few years.
Malta
4 Jul 2019
3
Notional Interest Deduction (NID) Rules
By virtue of Legal Notice 37 of 2018, the Maltese government introduced the Notional Interest Deduction (NID) Rules.
Malta
31 May 2018
4
Qualifying Employment In Maritime Activities And The Servicing Of Offshore Oil And Gas Industry Activities (Personal Tax) Rules, 2018
The Qualifying Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities (Personal Tax) Rules, 2018 is a programme that allows senior employees engaged within the maritime...
Malta
2 May 2018
5
HQP Rules Extended To The Medical Sector
The Highly Qualified Persons Rules ("HQP") is a programme that allows senior employees engaged by licensed / recognised operators in the financial services, remote gaming and aviation sectors to benefit from ...
Malta
2 May 2018
6
The Applicability Of The Qualifying Employment In Innovation And Creativity (Personal Tax) Rules Has Been Extended
The Qualifying Employment in Innovation and Creativity (Personal Tax) Rules (the "Rules"), have now been extended to the 31st of December 2018. These Rules which have been promulgated...
Malta
7 Mar 2018
7
Qualifying Employment In Aviation (Personal Tax) Rules
Legal Notice 378 of 2017 has amended the Qualifying Employment in Aviation (Personal Tax) Rules which were originally promulgated in 2016, and amended by means of Legal Notice 1 of 2017.
Malta
10 Jan 2018
8
New Tax Credits For Female Owned Undertakings
Through Legal Notice 36 of 2016, The Minister for the Economy, Investment and Small Business has recently released the Tax Credits for Micro Enterprises and the Self-Employed (Amendment) Regulations, 2016.
Malta
16 Feb 2016
9
Amendment To The Highly Qualified Persons Rules
Legal Notice 225 of 2015 has amended the Highly Qualified Persons (HQP) Rules which were originally promulgated in 2010.
Malta
3 Aug 2015
10
United Nations Pensions Programme Rules, 2015
By virtue of Legal Notice 184 of 2015, the Government of Malta has issued new rules which provide for an exemption from income tax to beneficiaries who are in receipt of a pension...
Malta
30 Jul 2015
11
Banking Secrecy To End Following EU-Switzerland Treaty
2018 is set to be the date when EU residents will no longer be able to hide any undeclared income or assets in Swiss banks.
European Union
1 Jun 2015
12
Special Tax Rate - August 2014 Update
It was reported that a "total of 320 professionals who have taken up residence in Malta are benefiting from a maximum tax rate of 15% on their €75,000-plus salaries".
Malta
22 Aug 2014
13
2014 Amendments To The Malta Retirement Programme Rules
Legal Notice 269 of 2014 has amended the Malta Retirement Programme Rules which were originally promulgated in 2012.
Malta
22 Aug 2014
14
Part-Time Self-Employed Tax Submission
The form for the submission for tax purposes of part-time, self-employed individuals has been amended by virtue of Legal Notice 186 of 2014.
Malta
18 Jun 2014
15
New Amendment To The Highly Qualified Persons Rules - Aerodrome CEO Licence Included
Legal Notice 16 of 2014, has brought into effect amendments to the Highly Qualified Persons Rules, applicable retrospectively from year of assessment 2013.
Malta
17 Feb 2014
16
Retirement In Malta
Forbes has listed Malta among the top 15 countries to retire in. Malta’s popularity is based amongst other on the mild winters and an abundance of sunshine and also that it is a few hours’ flying time from mainland Europe.
Malta
15 Jan 2014
17
Artistic Royalties - Income Tax Exemption Now In Force
The Income Tax exemption announced in November 2011 by Malta’s Minister of Finance, the Economy and Investment during his budget speech has been introduced and has come in force in respect of royalties received from certain copyrightable intellectual property on books, film scripts, music and art
Malta
11 Jul 2012
18
Malta Tax Treatment of Royalties Derived From Patents
Persons ordinarily resident and domiciled in Malta (including companies incorporated in Malta) are chargeable to tax in Malta on a worldwide basis in terms of the Income Tax Act, Chapter 123 of the laws of Malta (the ‘ITA’).
Malta
10 May 2011
19
The Malta Option is "in-the-Money"
Fund managers don’t like surprises. And it is this aversion to anything unknown that has caused the more "traditional" financial centres like London, Luxembourg, Ireland and Switzerland to boom as financial centres towards which fund managers have gravitated and established themselves over the past 20-odd years.
Malta
11 Mar 2011
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