Malta’s Implementation of the EU Anti-Tax Avoidance Directives (SL 123.187)

Malta’s subsidiary legislation SL 123.187 transposes key provisions of the EU Anti-Tax Avoidance Directive (ATAD) into domestic law, targeting aggressive tax planning and ensuring a level playing field across the EU. Below is a breakdown of the most relevant provisions for taxpayers being companies as well as other entities, trusts and similar arrangements that are subject to tax in Malta in the same manner as companies, including entities that are not resident in Malta but have a permanent establishment (PE) in Malta.

Last updated 8 July 2025