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
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. One of the ATAD provisions is the Interest Limitation Rule.
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. One of the ATAD provisions is the Exit Taxation.
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. One of the ATAD provisions is the General Anti-Abuse Rule (GAAR).
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. One of the ATAD provisions is the Controlled Foreign Company (CFC) Rule.
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. One of the ATAD provisions is the Hybrid Mismatches.
This website uses cookies.
Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you.
For more information on the cookies we use, please refer to our Privacy Policy.
This website cannot function properly without these cookies.
Analytical cookies help us enhance our website by collecting information on its usage.
We use marketing cookies to increase the relevancy of our advertising campaigns.