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Malta Tax News

Malta Implements New Tonnage Tax Regime
Jun 08, 2018
Malta Ratifies Pending Tax Treaty with Ethiopia
Jun 07, 2018
Malta Publishes Regulations on VAT Grouping Rules and Increase in VAT Registration Threshold
Jun 05, 2018
Malta Ratifies BEPS MLI
May 04, 2018
Malta Publishes Budget Act for 2018 including Amendments to Participation Exemption and IP Cost Deductions and New Deduction on IP Income
Apr 19, 2018
Tax Treaty between Ethiopia and Malta Signed
Apr 19, 2018
Tax Treaty between Azerbaijan and Malta in Force
Apr 18, 2018
Council Implementing Decision Published Authorizing Malta VAT Registration Threshold Increase from 2018
Mar 06, 2018
Malta Updates Notional Interest Deduction Rules
Feb 14, 2018
Malta Publishes Amendments to Regulations Regarding Beneficial Ownership and CbC Reporting
Dec 27, 2017
U.S. Signs CbC Exchange Arrangement with Spain, Provides Operative Date for Arrangements with Guernsey and Malta
Dec 21, 2017
OECD Invites Comments for Fourth Batch of MAP Peer Reviews
Nov 28, 2017
Tax Treaty between Malta and Ukraine has Entered into Force
Oct 26, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Malta 2018 Budget Delivered
Oct 12, 2017
Malta Introduces Rules for Notional Interest Deduction
Oct 11, 2017
Tax Treaty between Botswana and Malta Signed
Oct 04, 2017
Tax Treaty between Andorra and Malta has Entered into Force
Sep 27, 2017
Tax Treaty between Macedonia and Malta to be Negotiated
Sep 26, 2017
Tax Treaty between Ghana and Malta to be Negotiated
Aug 24, 2017
U.S. Publishes CbC Exchange Arrangement with Malta
Aug 15, 2017
U.S. Signs CbC Exchange Arrangements with Belgium, Brazil, Isle of Man, Jamaica, and Malta
Jul 24, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Update - Tax Treaty between Andorra and Malta
Jun 05, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Ukraine Ratifies Pending Tax Treaty with Malta
May 04, 2017
Malta Notice on Extended Deadlines for Filing Returns Electronically in 2017
Apr 18, 2017
Ukraine Government Resubmits Legislation to Ratify Pending Tax Treaty with Malta
Apr 11, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Singapore Agreements for Exchange of Financial Account Information Enter into Force with Nine Countries
Feb 02, 2017
Multilateral Agreement on the Exchange of CbC Reports Signed by Gabon, Hungary, Indonesia, Lithuania, Malta, Mauritius, and Russia
Jan 30, 2017
Priorities of Malta EU Council Presidency Published
Jan 27, 2017
Malta Regulations Published on Information Exchange including for CbC Reports
Jan 18, 2017
Seven EU National Parliaments Oppose Commission Proposal for Common Consolidated Corporate Tax Base
Jan 11, 2017
Tax Treaty between Malta and Vietnam has Entered into Force
Jan 03, 2017
Singapore and Malta Sign Competent Authority Agreement for Exchange of Financial Account Information
Dec 20, 2016
Malta Draft Budget for 2017 includes Incentives for Investment in SMEs and Listed Companies
Oct 21, 2016
Azerbaijan Parliament Approves Pending Tax Treaties with Malta and Sweden
Oct 12, 2016
Tax Treaty between Andorra and Malta Signed
Sep 23, 2016
Malta Ratifies Tax Treaty with Vietnam
Aug 24, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
Tax Treaty between Malta and Vietnam Signed
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Update - Malta Ratifies Tax Treaty with Azerbaijan
Jun 15, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Malta States Opposition to Public CbC Reports
May 05, 2016
Tax Treaty between Azerbaijan and Malta Signed
May 03, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Malta Extends Deadlines for Filing Returns Electronically in 2016
Apr 22, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Tax Treaty between Kosovo and Malta to be Negotiated
Apr 04, 2016
Tax Treaty between Malta and Vietnam under Negotiation
Mar 16, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
Tax Treaty between Andorra and Malta Initialed
Dec 22, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Update - Tax Treaty between Curaçao and Malta
Nov 27, 2015
Tax Treaty between Curaçao and Malta Signed
Nov 23, 2015
Tax Treaty between Malta and Mauritius has Entered into Force
Nov 16, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
Malta's 2016 Budget Presented
Oct 21, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Malta Provides Update on Tax Treaty Negotiation Plans with African Countries
Aug 18, 2015
Belgium Approves Protocol to Tax Treaty with Malta
Aug 10, 2015
Tax Treaty between Andorra and Malta under Negotiation
Jul 30, 2015
Tax Treaty between Malta and Moldova has Entered into Force
Jul 07, 2015
EU Special Committee on Tax Rulings Publishes Country Responses to Information Request
Jun 29, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Malta and the Netherlands Terminate SSA
Jun 02, 2015
Malta 2015 Budget Measures Implementation Act Passed
May 27, 2015
Malta Publishes Extended Deadlines for Electronic Tax Return Filing
Apr 27, 2015
Malta Publishes FAQ on New Property Tax System
Apr 10, 2015
Tax Treaty between Malta and Oman under Negotiation
Jan 16, 2015
Malta's 2015 Budget Presented
Nov 28, 2014
Update - Tax Treaty between Malta and Mauritius Signed
Nov 04, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Tax Treaty between Malta and Mauritius Signed
Oct 29, 2014
Malta Implements New Residence Program Rules
Sep 29, 2014
Mauritius Provides Update on Tax Treaties Pending Signature
Aug 20, 2014
Tax Treaty Between Malta and Mexico has Entered into Force
Aug 11, 2014
Moldova Approves Tax Treaty with Malta
Jul 16, 2014
Tax Treaty between Liechtenstein and Malta has Entered into Force
Jul 07, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Update - Tax Treaty between Mexico and Malta Ratified
Jun 02, 2014
Protocol to Tax Treaty between Malta and Barbados has Entered into Force
May 16, 2014
Malta Ratifies Tax Treaty With Moldova
May 09, 2014
Tax Treaty between Russia and Malta to Enter Into Force
May 08, 2014
Mexico Approves Tax Treaty with Malta
May 06, 2014
Tax Treaty between Malta and Moldova Signed
Apr 11, 2014
Tax Treaty between Liechtenstein and Malta Approved
Apr 10, 2014
Tax Treaty between Russia and Malta Approved
Mar 28, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Treaty between India and Malta enters into force
Feb 01, 2014
Treaty between Israel and Malta – details
Jan 01, 2014
Treaty between Israel and Malta enters into force
Jan 01, 2014
Protocol to treaty between Malta and South Africa enters into force
Jan 01, 2014
Budget for 2014 – details
Dec 31, 2013
Treaty between Liechtenstein and Malta – details
Dec 31, 2013
Budget for 2014 presented
Dec 25, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Treaty between Malta and Ukraine signed
Dec 02, 2013
Protocol to treaty between Barbados and Malta signed
Dec 02, 2013
Treaty between Liechtenstein and Malta signed
Dec 02, 2013
Treaty between Malta and Turkey enters into force
Nov 12, 2013
Protocol and exchange of letters to treaty between Luxembourg and Malta enters into force
Sep 16, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Protocol to treaty between Malta and Singapore enters into force
Jul 29, 2013
Branch profits exemption and expanded royalty exemption – introduced
Jun 27, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Treaty between India and Malta signed
Jun 24, 2013
Treaty between Malta and Russia signed
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Protocol to treaty between Luxembourg and Malta signed – details
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
New tax incentive to boost digital game industry
May 04, 2013
Treaty between Malta and Norway enters into force
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Protocol to treaty between Luxembourg and Malta signed
Mar 25, 2013
Treaty between Malta and Saudi Arabia enters into force
Mar 25, 2013
Treaty between Malta and Uruguay enters into force
Mar 25, 2013
Treaty between Malta and Mexico signed
Mar 25, 2013
Budget for 2013 – details
Feb 10, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Protocol to treaty between Malta and South Africa signed
Oct 14, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Tax Agreement between Hong Kong and Malta enters into force
Sep 03, 2012
Treaty between Malta and Norway – Details
Sep 03, 2012
Treaty between Switzerland and Malta enters into force
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Tax agreement between Hong Kong and Malta – details
Jun 03, 2012
Treaty between Bahrain and Malta enters into force
Apr 17, 2012
Protocol to treaty between Malta and Poland enters into force
Feb 01, 2012
Treaty between China (People's Rep.) and Malta enters into force
Nov 24, 2011
Protocol to treaty between Poland and Malta – details
May 12, 2011
Treaty between Switzerland and Malta signed and details
Mar 30, 2011
Protocol to treaty between Italy and Malta enters into force
Mar 14, 2011
Treaty between Malta and United States enters into force
Jan 09, 2011
Treaty between Jersey and Malta enters into force
Aug 23, 2010
Protocol to treaty between Malta and France enters into force
Jul 17, 2010
Protocol to treaty between France and Malta – details
Jul 17, 2010
Protocol to treaty between Italy and Malta – details
Jul 17, 2010
Protocol to treaty between Malta and Lebanon enters into force
Jul 17, 2010
Treaty between Isle of Man and Malta – details
Mar 23, 2010
Treaty between Malta and Qatar enters into force
Mar 23, 2010
Treaty between Jersey and Malta – details
Mar 05, 2010
Treaty between Jersey and Malta – details
Feb 19, 2010
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Protocol to treaty between Lebanon and Malta signed
Jul 16, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Protocol to treaty between Malta and Italy signed
Apr 10, 2009
Treaty between Ireland and Malta enters into force
Mar 16, 2009
Loss carry-forward extended to 10 years
Feb 22, 2009
Treaty between Malta and Ireland – details
Feb 22, 2009
Treaty between Qatar and Malta initialled
Feb 22, 2009
Treaty between Switzerland and Malta signed
Feb 22, 2009
Treaty between United States and Malta referred to US Congress for ratification
Feb 22, 2009
Treaty between Ireland and Malta signed
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
Treaty between Malta and Greece enters into force
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
Protocol to treaty between France and Malta signed
Oct 07, 2008
Treaty between United States and Malta - details
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Treaty between United States and Malta initialled
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Treaty between Singapore and Malta enters into force
Apr 15, 2008
Treaty between US and Malta – negotiations
Apr 15, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Treaty between Morocco and Malta enters into force
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
Treaty between Iceland and Malta enters into force
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Treaty between Greece and Malta signed
Nov 12, 2006
Treaty between Spain and Malta – details
Nov 12, 2006
Treaty between Spain and Malta enters into force; erratum for date of signature
Oct 14, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Treaty between Spain and Malta signed
Aug 13, 2006
European Commission requests the abolition of distortive tax regimes in Malta by the
May 14, 2006
Treaty between Singapore and Malta signed
Apr 09, 2006
Treaty between United Arab Emirates and Malta signed
Apr 09, 2006