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Publication
Stay up to date with the latest information.
Election for Spouses to Submit a Separate Tax Return
UPDATE – In the case of a married couple who are living together, any of the spouses may elect to submit a separate tax return …
The Tax Treatment of Income From Part-Time Work
Who can qualify – Those in full-time employment, pensioners and students, and are registered with Jobsplus as part-time employed or self-employed, and in the case …
I Incurred Tax Outside of Malta
Navigating taxation laws can be challenging, especially when income is incurred outside of Malta. The taxability of an individual or company in Malta is determined …
The Tax Treatment of Rental Income
Rental income may be taxed in two ways: Final withholding tax of 15% Taxpayers may opt to pay tax on all rental income at a …
Fiscal Unit Tax Payment Deadline
UPDATE – Borg Galea & Associates would like to inform our clients that the tax payment deadline of 18 months following the end of the …
Apply for the €10-million Malta Enterprise Grant for Start-up Businesses
Are you a small start-up business looking for government support to help establish and grow your enterprise? The Malta Enterprise Corporation has announced a new …
DAC6: Reportable Cross-Border Arrangements
UPDATE – Borg Galea & Associates would like to inform our clients that an update to the DAC6 guidelines has been issued with updates to …
Guidance on the 2022 Annual Average of Euro Exchange Rates and Others
Guidance on the 2022 Annual Average Exchange Rates of the Euro, the Inflation Index for 2022, and the HQP threshold for 2023. UPDATE – Borg …
Clarification Re: Employment Outside Malta – 30-day period
Clarification on the taxation of income relating to employment exercised abroad – calculating the 30-day period of presence in Malta BACKGROUND – Article 56(17) of …
FATCA: Feedback on Reporting for Relief Given by the U.S.
Feedback on the relief for reporting on certain pre-existing accounts that are U.S. reportable accounts. UPDATE – Borg Galea & Associates would like to inform …