The tax practice at Dingli & Dingli Law Firm has grown over the years, and our dedicated team has extensive experience in advising both corporate and individual clients on different aspects of Maltese taxation law. In particular, our tax team possesses expertise in the following areas:-

  • Income Tax in particular for personal and corporate tax planning considerations;
  • Value Added Tax and Capital Gains;
  • Duty on Documents;
  • Property Tax;
  • Tonnage tax; and
  • Social Security.

In the provision of advisory services concerning the above, we also regularly guide clients on:-

  • Elimination of double taxation whether in terms of the extensive network of Double Taxation Treaties which Malta has in place or through unilateral relief provisions;
  • Fiscal consolidation, the full imputation system of taxation, participating holding exemptions as well as notional interest deductions which are available;
  • Tax credits and tax incentives as may be available from time to time in different sectors including but not limited to yachting, aviation and the funds industry;
  • Tax aspects in cross-border arrangements including CbCR and DAC reporting;
  • Tax aspects in company re-domiciliations and group restructuring;
  • Tax treatment of trusts, foundations and partnerships;
  • Tax rules and benefits for high-net-worth individuals, returned migrants and occupants of key positions in specific business sectors including but not limited to aviation and gaming when becoming tax resident in Malta;

The team also regularly represents clients before the competent courts and tribunals on fiscal matters, as well as represents clients before the Commissioner for Tax and Customs for the obtaining of such rulings including advanced revenue rulings as may be appropriate.