Taxation on Rent
27th January 2015
Up until 31st December 2013, rental income could be taxed as trading income (typically rental income derived by a person who habitually rents out immovable property) or non-trading rental income. Whilst rental income derived from a trading activity attracts most allowable deductions available to trading activities, non-trading rental income would qualify for the followi...
High Net Worth Individuals Scheme (HNWI) – EU/ EEA/ SWISS
22nd January 2015
Malta High Net Worth Individuals Rules High Net Worth Individuals (HNWIs) taking up residence in Malta may benefit from a special and favourable Malta Tax status and treatment and T...