ARTICLE
8 November 2018

Guidelines In Relation To The Taxation Of DLT Assets

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Ganado Advocates

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Ganado Advocates is a leading commercial law firm with a particular focus on the corporate, financial services and maritime/aviation sectors, predominantly servicing international clients doing business through Malta. The firm also promotes other areas such as tax, pensions, intellectual property, employment and litigation.
On the 1st of November, the Commissioner of Revenue issued the following guidelines in relation to the tax treatment of DLT Assets
Malta Tax
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On the 1st of November, the Commissioner of Revenue issued the following guidelines in relation to the tax treatment of DLT Assets:

  • Income tax treatment of transactions or arrangements involving DLT assets
  • Duty on documents and transfers in relation to DLT
  • VAT treatment of transaction or arrangements involving DLT assets

Click here to view these guidelines.

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