The tax advisors’ team at GCS Malta is highly experienced as they keep up to date with current news to offer their clients the best service. The tax advisors’ team outline the main benefits which Malta has to offer in the following article. The double tax treaty network...
As from 1st January 2020, a new set of rules will enter force to harmonize and simplify certain rules in the value-added tax system for the taxation of trade between the Member States. Also known as ‘quick fixes’, concern call-off stock arrangements, chain transactions and...
Malta is becoming the jurisdiction of choice for an increasing number of multinational groups seeking an efficient holding structure. Holding companies registered in Malta may benefit from a participation exemption if they are in receipt of dividend income or capital gains from a ‘participating holding’...
The Patent Box regime (on qualifying intellectual property) and deductible in terms of Article 14 (1) of the Income Tax Act were introduced as Legal Notice 208 of 2019, issued on the 13th August. The team of professionals at GCS Malta outline all you need to know below. Qualifying Intellectual...
In today's’ evolving world, we have seen a flip in the market. It is now 90% candidate-driven. Candidates have more power during the job search, meaning you don’t pick talent, but talent picks you. With such a change in the market, new buzzwords and recruiting trends have come...
The EU is increasing the level of tax transparency to detect potentially aggressive tax arrangements. GCS Malta’s team of tax advisors outline the tightened disclosure rules of the DAC6 in the following article. DAC6 stands for the Directive 2011/16/EU on mandatory automatic exchange of information in the field of...
Under the Social Security Act any contract of service or apprenticeship, written or oral, whether expressed or implied, by or under the Government of Malta, is insurable employment. The term “gainfully occupied” also refers to a person who is employed in insurable employment or is self-occupied. The tax advisors’ team...
It is no secret that the Travel, Hospitality and Leisure industry establish an important economic pillar of the Maltese industry. In 2015, this industry contributed to 14% of Malta’s GDP. When including the wholesale, the contribution totalled to 23%. Given the importance this industry has to our economy, tax...
Malta’s long maritime tradition and culture have led to the country becoming a well-established and reputable ship register. Dedicated legislation, all in-line with EU Directives and International Maritime Organisation Conventions, have made Malta register the sixth-largest maritime register in the world and the largest merchant flag in the European...
The Malta 2020 budget was published on the 14th of October. Click here for the Malta 2020 budget highlights summarised by the professional team at GCS Malta. ...
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