Industry News

Tax, VAT & Duty implications on Transactions or Arrangements involving DLT Assets

On the 1st November 2018, Malta’s Commissioner for Revenue (‘CfR’) issued guidelines in relation to transactions or arrangements involving DLT Assets. What follows covers the tax, VAT and duty treatment with respect to such transactions or arrangements, excluding e-transact... Read More


Malta – Introduction of Anti-Tax Avoidance measures as from 1 January 2019

On the 22 October 2018, the Maltese Minister of Finance confirmed that Malta will be implementing a number of anti-tax avoidance measures in accordance with the EU Anti-Tax Avoidance Directive (ATAD 1). The following measures will be introduced as from 1 January 2019: Interest L... Read More


Malta’s approach to digital currencies ‘proactive’ – report

Only 7 of 36 jurisdictions fell into this category   Malta is one of only seven jurisdictions which was found to have an ‘evident proactive approach’ in regard to Initial Coin Offerings (ICOs) and digital currencies in recommendations drawn up for the European Securi... Read More


The 2019 Budget Update

Economic Overview    Transport      Energy & Environment   Tax Measures     Gozo   Pensions   Health   Property Related   ... Read More


Tax Legal Notices Q3 2018

L.N. 297 of 2018 – Value Added Tax Act (Amendment of Third Schedule) Regulations, 2018 L.N. 298 of 2018 – Value Added Tax Act (Amendment of Twelfth Schedule) Regulations, 2018 L.N. 299 of 2018 – Value Added Tax Act (Amendment of Fourteenth Schedule) Regulations, 2018 ... Read More


ARQ Group Conference | GOING BEYOND

On 14th September all ARQ Group employees attended a full-day conference in what is set to become an annual appointment in the Group’s calendar. This event provided an opportunity for all staff to take a step back from their normal responsibilities and come together to discuss ... Read More


UK introduces new penalties for overseas investors dodging tax

Britain’s so-called “requirement to correct” (RTC) legislation came into force yesterday, 30 September, and requires taxpayers to declare any foreign assets that could affect their UK income tax, capital gains tax or inheritance tax. Investors who notified HMRC (Her Maje... Read More


Malta Enterprise Support Measures

Malta Enterprise provides incentives for enterprises demonstrating commitment towards growth, an increase in value added and employment. Enterprises engaged in manufacturing, ICT development activities, healthcare, pharmaceuticals, biotechnology, education and training and more m... Read More


AML requirements for gaming companies – FIAU and MGA guidance

The transposition of the 4th Anti-Money Laundering Directive (2015/849) into the Maltese Law through Legal Notice 372 of 2017 has broadened the definition of land-based casinos as from 1st January 2018. The revised description now includes all types of “providers of gambling se... Read More


Economic update

Activity The economy continued to grow at a sustained rate. Provisional estimates issued by the National Statistics Office (NSO) indicate that the Gross Domestic Product (GDP) for the second quarter increased by 8.6% in nominal terms when compared to a year earlier. In real term... Read More


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