06
17

Rules published on Exemption from tax on certain property transfers

Rule 4 provides that subject to the provisions of rule 6 (which contains rules for ‘structured arrangements’), a person who makes a transfer to which these rules apply shall be exempt from the tax otherwise chargeable on that transfer in terms of article 5A of the Income Tax Act to the extent that it exceeds.. read more →

02
13

Microinvest tax credit 2017 for Micro Enterprises and Self-Employed

Micro enterprises and self-employed persons may benefit from Microinvest tax credit equivalent to 45% of eligible expenditure (subject to certain conditions). An additional bonus of 20% (total 65% tax credit) applies to undertakings operating from Gozo, registered as Family Business or having more than 50% of the ownership attributed to female persons. For an eligible cost to be claimed under Microinvest,.. read more →