Malta

The Malta Tax and Customs Administration (MTCA) released its 2025 Annual Report on 30 September 2026, documenting progress under its three-year strategic plan “Delivering Transformation.” The report emphasizes a shift toward voluntary tax compliance through enhanced taxpayer engagement, improved digital services, and streamlined administrative processes. It provides a detailed analysis of collection and compliance activities,

On 26 September 2026, international tax publication International Tax Review (ITR) announced WH Partners as the winner of the Malta Tax Firm of the Year award at the ITR European Tax Awards ceremony. This recognition highlights the firm’s leading role in Malta’s tax advisory market, particularly in cross-border structuring, transfer pricing, and OECD Pillar Two

The European Commission has opened a public consultation on adapting VAT rules to better support circular business models, running until late 2026. This initiative stems from the EU’s Circular Economy Action Plan and the VAT Directive (2006/112/EC), which currently presents barriers for reuse, repair, and recycling activities. The consultation focuses on three core areas: the

Legal Notice 250 of 2026 amends the Duty on Donations of Marketable Securities and Immovable Property Used for Business (Exemption) Order (SL 364.15), extending the reduced duty rate of 1.5% to transfers causa mortis (inheritance) of qualifying business assets. Previously, the reduced rate applied only to inter vivos donations of business assets meeting specific conditions.

The Protocol amending the Double Taxation Agreement between Malta and Romania, originally signed to align with the OECD BEPS Multilateral Instrument (MLI) and update provisions on anti-abuse, permanent establishment, and dispute resolution, has been granted force of law through Legal Notice 251 of 2026. Published on 18 September 2026, the Notice stipulates that the Protocol

Prime Minister Robert Abela convened a high-level meeting with the Malta Chamber of SMEs on 10 September 2026 to discuss the forthcoming 2027 Budget’s tax measures targeting small and medium enterprises. The meeting, held at the Auberge de Castille, focused on three pillars: extending the temporary investment tax credit for digital and green transitions, adjusting

The Malta Chamber of Commerce, Enterprise and Industry published its Pre-Budget 2027 submission on 5 September 2026, calling for a comprehensive overhaul of the Maltese tax system to enhance competitiveness and fiscal sustainability. The document, addressed to Finance Minister Clyde Caruana, proposes shifting the tax mix away from labour taxation toward consumption and environmental levies,

The Institute of Financial Services Practitioners (IFSP) has announced a new course titled “Risk Management and Compliance: An Introduction to the Theory and Practice” commencing on 1 October 2026. The course is designed for risk and compliance officers working within Corporate Service Providers (CSPs), independent directors, and CSP management. It covers the regulatory framework for