Retirement schemes and retirement funds

    The Maltese tax authorities issued a guideline with respect to the taxation of Maltese retirement funds and retirement schemes, as well as the taxation of beneficiaries of retirement income from such schemes. In terms of Article 12(1)(d) of the Income Tax Act (Cap 123 of the Laws of Malta), the income of any retirement fund or retirement scheme that is licensed, registered or otherwise authorised under the Special Funds (Regulation) Act or any Act replacing the said Act is exempt from income tax provided that this income is not derived from immovable property situated in Malta.

    For further information, read our factsheets below.

    Retirement schemes and funds

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