Advance tax rulings

In certain cases specified at law, it is possible to request a formal ruling to provide certainty on the application of domestic tax law to a specific transaction.

Such rulings will be binding on the Inland Revenue for five years and survive a change in law for 2 years, and it is generally issued within 30 days of application. An informal system of Revenue feedback has been created through which a letter of guidance may be given.

Read more: 

• Malta corporate tax
• Malta company register