events | 22 December 2020

Personal Tax in a Cross-Border Context

A  2-hour webinar that will cover the Malta basis for taxation of individuals, including expatriates, as well as look at a number of schemes that may be availed of by individuals in terms of the Income Tax Act.

Level: Intermediate

Relevant for tax and finance professionals; HR professionals; law, tax and finance students.

This webinar will seek to cover:
  • The basis of taxation of individuals, considering the implications arising to expats in terms of the ITA (including the implications upon settlement with a Maltese national) 
  • Consideration of the guidance issued by the CfR on the remittance basis of taxation for individuals; 
  • Overview of the various schemes offered through the ITA, including the Tax Residence Programme, the Global Residence Programme, the Highly Qualified Persons Rules and the Qualifying Employment in Innovation and Creativity Rules; 
  • Taxation of overseas employment and part time work; and 
  • Taxation of lump sum payments paid to individuals. 

Cooperation Partners
  • Malta Employers' Associations
  • Malta Association of Credit Management