On 17 October 2016, Malta's Minister of Finance Edward Scicluna submitted the draft budget for 2017 to parliament. The main tax-related measures are in relation to certain investments, including:
- A Risk Investment Scheme tax credit of up to EUR 250,000 for investments in small and medium-size enterprises (SMEs) registered on an alternative trading platform administered by the Malta Stock Exchange;
- An exemption from tax on capital gains from the transfer of shares in newly listed companies on…