Webinar | From eligibility to compliance: Applying Malta’s consolidated group income tax rules

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Malta’s Consolidated Group (Income Tax) Rules allow qualifying companies within a group to be taxed as a single entity, enabling the consolidation of profits and losses under a principal taxpayer. The regime offers potential benefits in terms of loss utilisation and administrative efficiency but is subject to specific eligibility conditions and compliance requirements.

This webinar is designed to provide a clear and practical overview of Malta’s Consolidated (Income Tax) Rules. The aim of the session is to help management of groups and advisors understand how these rules may provide potential benefits in terms of loss utilisation, administrative efficiency and cash flow. Participants will be guided through the current consolidated group framework, highlighting key rules, planning considerations, and practical issues that groups should assess when electing into or managing the regime.

Agenda

• What is income tax consolidation? 
• Forming and joining a fiscal unit 
• Calculating the chargeable income 
• Anti-abuse measures and other matters 
• Benefits of a fiscal consolidation 
• Exiting a fiscal unit

Target audience

• Group companies
• Accountants
• Tax Advisors

Panellists:

Lorraine Camilleri	Kurt Aquilina
Tax Manager	Tax Assistant Manager