Search
Showing 8 Results

Keep innovating tax incentives or risk losing ground, Deloitte tells Malta
Deloitte Malta's Tax leader says the country's tax incentive framework needs constant innovation as global competition for investment and talent heats up.

New tax rules push Malta towards a smaller, wealthier ex-pat pool
Malta's 2027 tax residency overhaul triples minimum tax to €35,000 and raises property thresholds, targeting high-net-worth individuals.

EU tax simplification package cuts withholding tax and scraps CFC overlap for Pillar 2 groups
The European Commission adopted a major tax simplification package on 24 June 2026, cutting withholding taxes, scrapping CFC overlaps with Pillar 2, and streamlining DAC reporting.

Malta recalibrates tax and residency pitch for ultra-wealthy and crypto generation
Malta is updating tax rules for the ultra-wealthy while chasing a new wave of clients: crypto investors, YouTubers and family offices with €1bn under management.

Malta's Residence Schemes Open Door for Crypto Wealth But Tax Treatment Hinges on Activity
Malta's GRP and TRP programmes offer crypto holders a flat 15% tax on remitted income and no capital gains tax on long-term holdings, but the treatment depends on activity classification.

Malta enacts EU public country-by-country reporting rules for multinationals
New EU directive on public tax disclosure is now in force in Malta, requiring in-scope entities to file detailed reports from 2025.

Malta aviation VAT: EU exemption rules not automatic, RSM warns
RSM Malta breaks down VAT complexities under EU Directive Article 148, warning that small structuring differences can cost operators.

Malta's Active vs Passive Income: The 5% Tax Rate That Demands Substance
Understanding the difference between active and passive income in Malta can mean effective tax rates of 5% or 10% – and the key is business substance.