Home > Countries > Malta

Category Archives: Malta

Feed Subscription<
Fiscal Representatives (Financial Services Undertakings Exercising a European Right) (Revocation) Regulations 2016 – L.N. 3 of 2016

Fiscal Representatives (Financial Services Undertakings Exercising a European Right) (Revocation) Regulations 2016 – L.N. 3 of 2016

The Fiscal Representatives (Financial Services Undertakings Exercising a European Right) Regulations issued during year 2004 state that any European credit institution, European insurance undertaking or European investment firm which seeks to provide services in Malta without being resident in Malta and without having a place of business in Malta, shall ... Read More »

Expenses allowable for tax deduction purposes will highly depend on presentation of valid VAT invoices.

Expenses allowable for tax deduction purposes will highly depend on presentation of valid VAT invoices.

The 2016 Budget Measures Bill proposes that from year of assessment 2017, all expenses will be considered allowable for tax deduction, only if the invoice/fiscal receipt presented is valid for VAT purposes. Should the new provision be enacted, it will consequently amend Article 14 of the Income Tax Act-“Deductions”, whereby ... Read More »

Employees’ behaviour in the work place

Employees’ behaviour in the work place

Certain ambiguous behaviour such as over-familiarization between employees may result in serious problems for both the employees and employers. This was stated by Magistrate Hon. Dr. Joseph Mifsud on the 11th January 2016 in a criminal case decision (Police vs Owen Calleja) wherein an employee was accused of sexual assault ... Read More »

Processing of Personal Data (Education Sector) Regulations (L.N. 19 of 2015)

Processing of Personal Data (Education Sector) Regulations (L.N. 19 of 2015)

Processing of personal data in relation to students, parents and legal guardians by educational institutions such as licensed schools, is permitted for administration, daily operation and providing necessary educational services under the Education Act. Personal data processing is also permitted for academic progress monitoring and organization of extra-curricular activities as ... Read More »

Legal Notice 22 of 2015 – Merchant Shipping (Ships Eligible for Registration) (Amendment) Regulations, 2015

Legal Notice 22 of 2015 – Merchant Shipping (Ships Eligible for Registration) (Amendment) Regulations, 2015

Legal Notice 22 of 2015 introduced an amendment to the definition of international owners of Ships Eligible for Registration under Subsidiary Legislation 234.23 (‘the regulation’) and its provisions for ownership of a Maltese ship. The definition of an individual international owner previously only included citizens of the European Union not ... Read More »

Download Global Law App
Scroll To Top