Maltese Tax for both private and corporate clients

We take pride in our international experience when providing Maltese tax advice.

Over these past years, the European tax landscape has had significant impact on Maltese tax law. Our experience and specialisation in International tax law allows us to better plan Maltese taxes with the foresight of imminent changes and of the general direction of the tax policy within Europe.

We can assist with the review of tax risks and with the alignment with complex compliance and reporting tax policies.

Personal Taxation – Private clients – Malta

One of our areas of specialization is tax planning for expats living in Malta.

Some key areas on which we commonly provide advice are the following:

  • Tax issues connected with pensions
  • Taxation of Maltese-sourced investment income
  • Taxation of foreign-sourced investment income
  • Exit taxation of expats moving to Malta
  • Taxation on departing from Malta
  • Taxation on residents working abroad
  • Taxation on Trusts – Maltese and foreign
  • Inheritance and gift taxes
  • Residency issues
  • Global residence programme and other residence schemes
  • Malta retirement schemes including the united nations pensions programme
  • Returning migrants
  • Salary packaging and fringe benefits
  • Taxation of employee’s share options
  • Taxation of international real estate

Corporate Taxation – Malta

Some key areas we commonly provide advice on from our office in Malta:

  • Impact of Controlled foreign company (CFC) rules
  • Determination of the profits attributable to a permanent establishment – in Malta and abroad
  • Existence – or not – of a permanent establishment in Malta
  • Existence of permanent establishment abroad
  • Interest & Royalties Directive
  • Beneficial ownership under treaties or directives
  • Management and control issues
  • Other aspects of EU tax
  • Parent-Subsidiary Directive issues
  • Taxation on foreign investment income
  • Assistance with Maltese and foreign withholding taxes
  • Residency under tax treaties
  • Structuring investments abroad
  • Relief for tax paid abroad
  • Fixed rate foreign tax credit matters
  • Tax treaty application
  • Tax treaty interpretation
  • Taxation of foreign real estate owned by Maltese taxpayers
  • Taxation on transfers of corporate seat (re-domiciliation) to and from Malta
  • Withholding tax refunds

VAT services

We assist with all aspects of VAT compliance, from registration to setting up routine meetings with the clients to ensure filing of returns within set deadlines and the preparation and filing of VAT returns.

The following are some areas on which we commonly provide advice on VAT matters:

  • VAT issues on intra-community supplies and acquisitions
  • Disputes with the tax authorities
  • Eligibility for registration
  • Liability to VAT in Malta
  • VAT on services
  • VAT in e-commerce
  • VAT grouping
  • VAT issues generally

Professionals in Maltese Tax & VAT Advisory

INSIGHTS

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EU & International Tax lawMaltese Tax & VAT NewsNews

Sheltons Malta Releases Fourth Edition of Bloomberg Country Tax Guide Malta

July 22, 2023
Sheltons Group partner, Ivan Zammit, has been awarded International Tax Contributing Author of the Year Award
Maltese Tax & VAT NewsNews

Sheltons Malta at Malta Institute of Taxation (MIT) Annual Tax Conference 2021

October 8, 2021
Sheltons Group partner, Ivan Zammit, has been awarded International Tax Contributing Author of the Year Award
EU & International Tax lawNews

Bloomberg Tax Honours Sheltons Group Partner, Ivan Zammit, with International Tax Contributing Author of the Year Award

May 17, 2021
Sheltons Group partner, Ivan Zammit, has been awarded International Tax Contributing Author of the Year Award
Grants, Incentives and Business Advisory

Grants & Incentives – New application deadlines

May 17, 2021
Malta made available various incentives to support all companies, including start-ups as well as existing companies.
Corporate law / M&ALabor law and payroll

Covid 19 and Corporate Governance

April 1, 2021
The response to the Covid-19 pandemic, has been, initially at least, a medical one.

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