Transfer Pricing Overview

The Transfer Pricing Legislation in Malta is covered through subsidiary legislation S.L. 123.207. These rules shall in principle apply for basis years commencing on or after 1st January 2024 but also provide for a for a time limited grandfathering provision for arrangements entered into before 1 January 2024 which are not materially altered on or after the said date.

In this regard, the Malta Tax and Customs Administration published some guidelines in order to provide more guidance.