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Member Articles


Age of Access to Old-Age Pension

Ordinance No. 53/2021, of 10 March, establishes the normal age for accessing the old-age pension under the general social security system in 2022. The normal age of access to the old-age pension under the general social ...

Extraordinary Levy Due by Suppliers of Medical Devices

Order 55002, of 30 March 2021, was published, providing guidelines for the completion of Form 56. This is used for the assessment of the extraordinary levy applicable to suppliers of medical devices including for in vitr ...

Flexible Resolution of Difficulties in the Administration of Maltese Trusts

An interesting hallmark of the Maltese trust system is the flexibility afforded to trustees and other interested parties in handling situations which are best not left entirely to the discretion of the trustee. In this a ...

Reporting of Lower Depreciation and Amortization Rates

Order no. 99/2021-XXII, of March 29, was published, determining that the communication of the use of depreciation or amortization quotas lower than those defined in the general rules, for the tax period beginning on or a ...

Tax and Social Security Obligations and Debts

Decree-Law 24/2021 was published on March 26, establishing an exceptional and temporary regime for tax obligations and debts and Social Security contributions. This Decree-Law introduced the following measures: A. Paym ...

Pandemic Labour Supports

Decree-Law no. 23-A/2021, of 24 March, extends the scope of the extraordinary support to the reduction of the economic activity of a worker, the "simplified lay-off" and the extraordinary support to progressive recovery. ...

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