TaxGuidance Notes on taxation of QROPS in Malta issued

August 3, 2012

On 25 July 2012, the Inland Revenue Department (Malta) published the Guidelines on the Malta tax treatment of Retirement Benefits arising from Retirement Funds or Schemes.

The guidelines apply to any benefit derived from a QROPS (Qualifying Recognised Overseas Pension Schemes) in Malta. They apply from 1 January 2012 onwards and are intended to provide guidance to practitioners and service providers in the industry. They provide a clear signal that the Malta jurisdiction stands for compliance, not tax avoidance.

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Designed and developed by Blonde and Giant