Immovable Property: A Tax and VAT Perspective

This session will address the unique tax and VAT challenges associated with immovable property transactions. Topics will include the tax treatment of property sales and leases, VAT implications for property developers and investors, including Place of Supply rules and the different VAT rates of this sector. Attendees will benefit from practical examples and expert advice on managing tax and VAT issues in the property sector.

The Speakers

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted to a Supervisory role within the firm, and as an Assistant Manager in 2021. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

Dr Melanie Ciappara qualified as a lawyer from the University of Malta and further pursued her studies in international taxation at Leiden University, the Netherlands, where she obtained an Adv. LLM in International Taxation. Melanie has over ten years of experience, both in Malta and abroad, where she specialised in providing a variety of services to corporate and private clients, ranging from international tax advisory to tax compliance services.

She is a manager within the tax practice at RSM.