Property & Share transfers – Malta income tax and duty considerations

Malta’s tax legislation includes specific rules that need to be considered when determining the taxation of transfers of securities as well as immovable property situated in Malta. The same can be said for Malta’s duty legislation. Such rules can have significant impact on persons acquiring and / or disposing of either securities or immovable property situated in Malta.

Overview

General introduction
Share transfers – Malta income tax considerations
Share transfers – Malta duty considerations
Exemptions
Property transfers – Malta income tax and duty considerations
Compliance obligations

Why Attend?

Refresher of the general principles
Determination of the Malta income tax and duty treatment applicable to transfers of shares in different instances
Determination of the Malta income tax and duty treatment applicable to transfers of immovable property
Understanding of the exemptions available in domestic tax legislation

Agenda Highlights:

09:00 - Registration Time
09:15 - 12:30 - Session including a 15-minute break

Confirmed Speakers

Mr Christian Vella - Manager - Deloitte Malta - Chris is currently a manager within the direct tax advisory and compliance department at Deloitte Malta. Chris currently focuses mainly on tax advisory engagements mainly relating to shareholder restructuring exercises, mergers and acquisitions (including buyer / vendor due diligence engagements and transactions advisory) as well as tax structuring projects.Chris has successfully completed the Advanced Diploma in International Taxation and currently also delivers various seminars and lectures during accredited CPE events.