Skip to main content
Borg Galea & Associates

Tax

Press Release from the Ministry of Finance and Employment - Tax Deferral Scheme

1 min read

UPDATE - Borg Galea & Associates would like to inform our clients on several publications made by the Ministry of Finance of Employment.

Firstly, the guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements are available here.

Furthermore, FAQs on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements are available here.

Whereas the DAC6 XML Schema to be used for filing information in relation to reportable cross-border arrangements and the DAC6 XML Schema user guide are available below:

DAC6 XML Schema

DAC6 XML Schema User Guide

Lastly, the annual notification by non-disclosing intermediaries that is required in terms of regulation 13(7)(e) of the Cooperation with Other Jurisdictions on Tax Matters Regulations is available here.

For more information, kindly contact us on: +356 27037012

Need Expert Advice on This Topic?

Our team advises international businesses on compliance and corporate services in Malta. Arrange a free consultation to discuss your specific situation.

You will speak with

Andrew Fenech

Andrew Fenech

Business Development Manager

  • Free initial consultation
  • Response within 24 hours
  • No obligations whatsoever

Please fill in all required fields marked with *.

We'll respond within one business day.

Related Articles

VAT Treatment of Landlord Recharges
Tax

VAT Treatment of Landlord Recharges

In practice, it is common for landlords to recharge tenants for expenses such as water, electricity, cleaning, and maintenance. These recharges often accompany rental payments and may appear straightforward, but their VAT treatment can differ significantly depending on how they are structured.

VAT Registrations
Tax

VAT Registrations

Company officers must remain vigilant of their obligation to register for VAT purposes in Malta, along with submitting their periodic VAT returns on time to remain compliant with the statutory requirements, keep their company in good standing and avoid the imposition of the applicable penalties.

Election for Spouses to Submit a Separate Tax Return
Tax

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 if both spouses earn qualifying income or where the couple has a separation of assets agreement in place. The application for such an election is done online through the e-I

Call NowFree Consultation