How tax administration in Malta will change

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

How tax administration in Malta will change

maltaflag.jpg

Malta has reformed the structure of its tax administration to bring four organisations together under a new chief, who will be known as the commissioner for revenue.

Malta has reformed the structure of its tax administration to bring four organisations together under a new chief, who will be known as the commissioner for revenue.

The measure means that the Inland Revenue, the VAT and customs departments, and the tax compliance unit will become part of the same structure.

Tonio Fenech, the Minister of Finance, the Economy and Investment, said, in a speech introducing the Commissioner for Revenue Bill in Parliament on October 31, the move would improve tax administration and curb abuse.

The minister explained that each body would still be responsible for their own area but that the commissioner would be in charge of the whole structure.

The uniformity and cohesion brought about by the amalgamation, Fenech said, would mean, for example, that one part could check whether a taxpayer had any outstanding payments before issuing a refund.

The legislation, which was passed unanimously, will take two to three years to implement.

more across site & shared bottom lb ros

More from across our site

Reckitt Benckiser is to divest its Essential Home business, which includes more than 70 brands, to private equity firm Advent International
In the first of a new series of weekly opinion pieces, ITR Editor Tom Baker reflects on the OECD’s attempts to sanitise the US’s brazen pillar two negotiations
The threat of 50% tariffs on Brazilian goods coincides with new Brazilian legal powers to adopt retaliatory economic measures, local experts tell ITR
The country’s chancellor appears to have backtracked from previous pillar two scepticism; in other news, Donald Trump threatened Russia with 100% tariffs
In its latest G20 update, the OECD also revealed tense discussions with the US where the ‘significant threat’ of Section 899 was highlighted
The tax agency has increased compliance yield from wealthy individuals but cannot identify how much tax is paid by UK billionaires, the committee also claimed
Saffery cautioned that documentation requirements in new government proposals must be limited if medium-sized companies are not exempted from TP
The global minimum tax deal is not viable without US participation, Friedrich Merz has argued
Section 899 of the ‘one big beautiful’ bill would have spelled disaster for many international investors into the US, but following its shelving, attention turns to the fate of the OECD’s pillars
DLA Piper’s co-head of tax for the US and Latin America tells ITR about her fervent belief in equal access to the law, loving yoga, and paternal inspirations
Gift this article