Malta: CFR updates CRS and CbC XML schema and user guide

Malta has ratified the amending protocol to San Marino Income Tax Treaty 2005 as amended by the 2009 protocol through Legal Notice 98 of 2026 on 17 April 2026. The protocol was signed on 1 April 2024. The agreement seeks to prevent double

Malta has issued Legal Notice No. 97 of 2026 in the Official Gazette, setting out the double taxation relief on taxes on Income with Romania (Amendment) Order 2026 on 17 April 2026. The protocol, signed on 4 July 2024, is the first amendment to

Malta’s Tax and Customs Administration has issued guidelines on 6 April 2026 setting out updates to the VAT and gaming tax frameworks for the gaming sector, with changes entering into force on 1 October 2026. The measures include a clarified scope

Malta has issued the Gaming Tax (Amendment) Regulations, 2026 (Legal Notice 84 of 2026), published in the Government Gazette No. 21,615 on 1 April 2026. The rules simplify the previous system by merging the gaming tax and gaming device levy into

The Malta Tax and Customs Administration (MTCA) and the Malta Gaming Authority (MGA) have informed stakeholders within the gaming sector of forthcoming enhancements to the Value Added Tax (VAT) and gaming tax frameworks under Maltese law, effective

Malta’s Tax and Customs Administration announced on 27 March 2026 that taxpayers opting for a final income tax without imputation must make the election through their income tax return. The authority confirmed that once exercised, the election