Status | Enacted Regulation |
Law | Legal Notice 32 of 2024 of February 20, 2024 On April 17, 2025, Act No. IX of 2025 was published in the Official Gazette. This includes a new Section 22B in the Income Tax Act to provide that rules will be issued to provide for an elective tax (likely to give Pillar Two in-scope companies the option to subject their profits to the elective tax in Malta to ensure that no top-up tax is due elsewhere). |
Effective Date | Accounting periods beginning on or after December 31, 2023 |
IIR | Article 50 Postponement |
UTPR | Article 50 Postponement |
QDMTT | No |
Filing Deadlines | Standard Art. 50 Filing |
Safe Harbours | No |
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