Malta's Commissioner for Revenue has published updated guidelines dated 22 January 2024 on the tax benefits for investment services and insurance expatriates under Article 6 of the Income Tax Act (previous coverage). The main update provides a clarification in relation to the tax exemption on fringe benefits that an investment services expatriate or insurance expatriate may opt to claim. The clarification provides that where an exemption is to be claimed, an employer will not be obliged to w…