GloBE Country Guide: Malta

Summary

Status	Enacted Regulation
Law	Legal Notice 32 of 2024 of February 20, 2024
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

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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