Company Formation and Management

Malta Double Tax Agreements


The Multilateral Instrument (‘MLI’) comes into force in Malta law as from the 1st of April 2019.

Malta’s double tax agreements will have to be modified further to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly referred to as the ‘MLI’) came into force under Malta law on 1 April 2019. The Office of the Commissioner for Revenue has made the synthesised text of any modified DTAs available on the Double Taxation Conventions, these are available for viewing on their official website (note the countries for which modified texts are available are marked with a "‡").

The Office of the Commissioner for Revenue informs that the text is being modified in joint agreement with the relevant competent authorities and that the modified texts will be made available as soon as agreement has been reached.