TaxGuidance Notes on taxation of QROPS in Malta issued
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...








