Malta: Tax Authorities

Malta’s tax landscape continues to develop through a series of legislative amendments introduced under the Budget Measures Implementation Act 2026, together with ongoing implementation...

The Malta Tax and Customs Administration has extended the deadline for filing income tax returns for the Year of Assessment 2026 to 31 July 2026, affecting individuals, partnerships, trusts, and various institutions. With the online filing portal now active and the deadline approaching, taxpayers are encouraged to begin preparing their documentation and seek professional guidance to ensure compliance and optimize their tax position.

Internationally mobile founders relocating to Malta while holding global assets face complex cross-border implications affecting tax residency, holding structures, trusts, family office governance, and succession planning across multiple jurisdictions. Malta's EU membership, English-speaking legal framework, remittance basis taxation, and growing innovation economy position it as a strategic European base for entrepreneurial families seeking stability...

In a landmark shift in international tax policy, the European Union has introduced a global minimum level of taxation for large multinational enterprise (MNE) groups.

Malta has issued Legal Notice 48 of 2026, formally titled the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups...

For decades, US businesses viewed tax treaties primarily as technical instruments and mechanisms to reduce withholding tax or avoid double taxation on cross-border income.

Malta's transfer pricing framework has evolved significantly with the introduction of formal Transfer Pricing Rules in 2022 and subsequent amendments. As the transitional period approaches its end in 2027, international businesses with related-party cross-border transactions must understand how these regulations affect their operations and what documentation requirements they need to meet to ensure compliance with OECD principles and arm's length pricing standards.

A survey of foreign investors in Malta has reported a substantial rebound in investor confidence, with 79% of respondents now viewing Malta as an attractive location for FDI...

In Italy, trusts are now a well-established tool in wealth structuring for asset protection, succession planning and the orderly management of family and business assets.