Industry News

Updates to the Fringe Benefits Rules

Earlier this month, changes were made to Subsidiary Legislation 123.55 – Fringe Benefits Rules (“the Rules”). The main amendments are the following:Benefits arising due to an employment or office – these benefits are deemed to arise in the country in which the servi... Read More


Country by Country Reporting

Country by Country reporting (CbCR) is a tax compliance obligation that was introduced by Council Directive (EU) 2016/881 and implemented into Maltese law through amendments to Subsidiary Legislation 123.127. CbCR is also part of the OECD’s actions to Base Erosion and Profit Sh... Read More


White Paper amending Malta’s Gaming Legal Framework issued by the Malta Gaming Authority

The much anticipated overhaul to gaming regulations has finally been published. The proposed reform will seek to repeal all current legislation and replace it with a single Act of Parliament (“The Gaming Act”), in conjunction with subsidiary legislation, directives and MGA g... Read More


Malta explains its positions on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

The Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (MLI) was signed by around 70 countries, including Malta on 7 June 2017.The MLI is designed to implement swiftly the tax treaty-related measures arising from the G... Read More


ARQ Group – Corporate, Tax & Private Clients Update Q2 2017

Here is the ARQ Group corporate, tax and private clients update for Q2 2017. Click here or on the thumbnail to access the Q2 2017 update.... Read More


Pirates of the Mediterranean – The Curse of the Black Pen

Once again the Maltese jurisdiction finds itself under attack from various countries who have taken it upon themselves to criticise our tax regime and question the quality of our standard of anti-money laundering procedures. Such comments also infer or suggest that the Maltese sy... Read More


Reduction in the Rate of Duty on Donations of Shares and Business Property Between Family Members – Applicable to Donations Made Before 1 April 2018

A reduced rate of duty of 1.5% has been introduced through a legal notice issued on 2 May 2017.The reduced rate of duty is applicable for a limited period of time to:donations of shares in a company from an individual to related persons, being one’s spouse, descendant... Read More


ARQ – Corporate, Tax & Private Clients Update Q1 2017

Here is the ARQ Group corporate, tax and private clients update for Q1 2017. The overview comprises amendments in FIAU procedures; new regulations for protected disability trusts; the ATAD2 EU deal and insight on Malta’s residence and visa programme. Click here or on the thumbn... Read More


Gaming Update February 2017

Australia: Passing of Interactive Gambling Amendment Bill On the 21st of March 2017, Australia’s parliament approved the Interactive Gambling Amendment Bill 2016. The bill came about after the Review of Illegal Offshore Wagering in 2015, which recommended tightening up federal... Read More


Malta Residency & Visa Programme (MRVP)

In 2015, the Maltese Government launched the Malta Residence and Visa Programme (MRVP) which through Legal Notice 288 of 2015, offers non-EU citizens along with their dependents, the opportunity to benefit from a residence permit. The aim of the MRVP is to encourage third-country... Read More


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