Fundamentals of Personal Taxation

The session will address the fundamentals of personal taxation, delving into the jurisdiction to tax and the charging provisions. Moreover, we will be discussing the fringe benefit rules together with the personal deductions and tax credits available, as well as the Special Schemes. Furthermore, the session will outline the various tax rates which may be applicable together with the required filings and their respective deadlines. At the end of the session, we will include a practical example and complete a personal tax return together.

The Speaker

Katrina Attard, a Certified Public Accountant, obtained her Bachelor of Commerce (B.Com.) in 2021 and her Master’s degree in Accountancy (M.Accty.) in 2024, both from the University of Malta. She subsequently pursued an LL.M. in International Tax Law at the Vienna University of Economics and Business (WU), specializing in cross-border taxation. Prior to her postgraduate studies at WU, she worked at a Maltese accountancy firm, where she was involved in tax compliance and advisory services for domestic clients. Since July 2025, she has been working as a Senior within the Tax Compliance Department at Fenlex Corporate Services Ltd.