Malta's Commissioner for Revenue (CfR) issued a notice on 3 June 2020 regarding an update to the Guidelines in relation to the Consolidated Group (Income Tax) Rules. This includes updates regarding eligibility to form a fiscal unit and non-resident company registration as follows:
Eligibility to form part of a fiscal unit
In order to join or form part of a fiscal unit, a company should neither have any outstanding balances due nor any outstanding filings required in terms of the Income Ta…