Malta has published the Budget Measures Implementation Act 2022 (Act No. VII of 2022), which was assented by the president on 8 February 2022. Some of the main income tax measures include:
- The amendment of the exemption from tax on gains or profits derived by non-Maltese residents from the transfer of any units in a collective investment scheme, of any units and such like instruments relating to linked long term business of insurance, of any interest in a partnership which is not a property…