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DAC 8 introduces new EU-wide crypto reporting rules, shaping Malta's digital economy. Find out who must comply, what must be reported, and how to prepare.

Discover Malta’s new unified 15% tax regime for highly skilled individuals and how it helps attract senior professionals across key sectors.

Malta's Code of Ethics for Insolvency Practitioners sets high standards of professionalism, integrity, and accountability. Grant Thornton Malta helps businesses, creditors, and stakeholders navigate insolvency and restructuring ethically and effectively.

This article explores when VAT exemptions in aviation leasing does not apply, focusing on key failure points such as non-airline entities, private use, domestic operations, and short-term hires. It explains how VAT becomes chargeable when exemption conditions are unmet, and why careful structuring is essential for airlines, lessors, and intermediaries navigating aircraft leasing.

Malta introduces a 15% flat tax rate for senior roles in family offices and treasury operations under Legal Notice 250 of 2025. The new framework aims to attract top financial talent and strengthen Malta's position in wealth management. Learn about eligibility, safeguards, and how Grant Thornton Malta can assist.

Understand how VAT applies to aircraft leasing in Malta and the EU, including dry and we leases, leasing chains, and exemptions for international transport. Essential insights for aviation finance and tax / VAT professionals.

This article explores the unique VAT landscape in the aviation industry, focusing on international passenger transport and aircraft leasing. It explains how Maltese and EU VAT laws apply to airlines, the role of Air Operator Certificates, and the difference between dry and wet leases.

On 2 September 2025, Malta enacted Legal Notice 188 of 2025, introducing an elective 15% Final Income Tax Without Imputation regime. This new framework allows Maltese companies, certain bodies of persons, and trusts to opt for a flat 15% tax on chargeable income, replacing the traditional full imputation system. The regime includes a five-year lock-in period, exclusion for certain dividend income, and a safeguard rule ensuring tax liability is not lower than under the ordinary system. designed to align with global tax reforms such as OECD's Pillar Two, this move offers businesses strategic flexibility and international tax clarity.

This article explains the legal framework for interest on overdue payments in Malta, including the EU Late Payments Directive, Legal Notice 272 of 2012, and creditor rights. It covers applicable interest rates, automatic entitlements, recovery costs, and exceptions under the Civil Code.

Discover how the EU Public Country-by-Country Reporting (CbCR) Directive (EU 2021/2101) impacts multinational enterprises operating in Malta. Learn about compliance thresholds, reporting obligations, deadlines, and anti-avoidance measures under the Companies Act. Stay informed on how to meet tax transparency requirements and avoid penalties.

On 14 April 2025, EU finance ministers formally adopted the ninth amendment to the Directive on Administrative Cooperation in Tax Matters - DAC9. The new rules introduce a reporting and information exchange framework designed to implement the OECD's global minimum tax (Pillar Two) efficiently and consistently across EU Member States.

Starting January 2025, small businesses can enjoy VAT exemptions on cross-border EU trade without multi-jurisdiction registrations.

The Budget Implementation Act, 2025 (the "Act") introduces amendments to the Income Tax Act, the Income Tax Management Act, the Duty on Documents and Transfers Act, and the VAT Act. Most changes take effective from the date of publication unless stated otherwise.

For years, multinational enterprises have navigated uncertainty at the intersection of VAT and transfer pricing (TP) regulations. The central question remains unresolved: Are TP adjustments simply outside VAT's scope, or do they represent modified consideration for goods or services that should attract VAT?

Until 31 December 2024, VAT was levied on live-streamed events, including live virtual events, where that event took place. This means that live-streamed events were subject to VAT in the country in which the event was taking place, even if the viewers were located in a different jurisdiction.

On the 5th of November 2024, the European Council approved a set of measures designed to modernise the EU's value-added tax (VAT) framework for the digital era. The legislative package includes new regulations for electronic invoicing, real-time data reporting, and transactions conducted via digital platforms. These changes aim to combat tax fraud, support businesses, and advance digitalisation.