FFF-Legal

Amendments to the Malta Poland DTA

The Malta-Poland Double Taxation Agreement has been extensively amended by virtue of Legal Notice 14 of 2012 and the amended DTA came into force on the 22nd November 2011. Amendments include amendments to the definition of Permanent Establishment, the extension of Article 8 to include additional air and shipping activities as well as a new extensive exchange of information clause. For further information, please contact This e-mail address is being protected from spambots. You need JavaScript enabled to view it .

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Amendments to the HNWI Schemes Guidelines

The Maltese Commissioner of Inland Revenue has published updated guidelines to the High Net Worth Individual Schemes. The updated guidelines contain improvements to the HNWIs Schemes launched in September. Please click here for information about the revised guidelines as at 28 December 2011. The guidelines on pending applications under the old Residents Scheme Regulations have also been updated.

Extension of 15% tax rate to certain gaming company employees

The 15% reduced tax rate available to foreign professionals working in Malta in target sectors has been extended to include posts within companies engaged in the internet gaming business.

Latest News

Appointment of new Senior Associate (09 January 2012)
New Malta China DTA published (10 November 2011)
Appointment of Legal Procurator (07 November 2011)
Integration of Maltese tax departments (02 November 2011)

Latest Articles

Amendments to the Malta Poland DTA (16 January 2012)
Amendments to the HNWI Schemes Guidelines (28 December 2011)
Exit taxes & the freedom of establishment (NGI C371-10) (16 November 2011)
MALTA 2012 BUDGET - TAX HIGHLIGHTS (14 November 2011)
FTT and the joys of EU membership (09 November 2011)
Malta signs DTA with Hong Kong (08 November 2011)
Extension of 15% tax rate to certain gaming company employees (07 November 2011)
Tax treatment of securitisation transactions (21 October 2011)