Starting Date
Time
Duration
Location
Tax legislation has developed through the years, however the concept of immovable property remained central in Maltese tax law and is often regarded as a significant taxing point. Owning or transferring immovable property situated in Malta has significant tax implications to property owners being either corporates or individuals as well as prospective buyers.
This seminar will focus on the taxation aspects of immovable property both from an income tax and duty on documents perspective. It aims to provide an understanding of the tax treatment of various transactions dealing with ownership and transfers of immovable property situated in Malta in various circumstances.
The seminar shall highlight the salient notions outlined in Maltese tax law. An overview of the recent developments shall be provided highlighting the practical and interpretative issues.
A selection of practical examples shall be used to demonstrate the concepts under review whilst specific anti-avoidance legislation will also be discussed.