Malta Income Tax Considerations on Intellectual Property

This session provides a practical exploration of Malta’s income tax framework as it applies to Intellectual Property (IP). Participants will gain an understanding of how different forms of IP, such as patents, trademarks, software, and know‑how, are treated for tax purposes, and what this means for businesses that create, buy, or license these assets. It will also explore the tax impact of common IP transactions, how deductions and amortisation work in real life, and what to keep in mind when structuring IP within a group. Along the way, the session will also address the growing importance of substance, transfer pricing, and anti‑avoidance rules, and how these shape today’s IP‑rich setups. The session also looks at the cross‑border angle, including how Malta’s treaty network can affect foreign‑sourced IP income. Practical examples will be used to bring the concepts to life, leaving participants with clear, actionable insights they can apply in day‑to‑day advisory or business decisions.

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The Speaker

Dr Melanie Ciappara is a tax lawyer specializing in corporate and international tax advisory. In her role as Tax Advisory Leader at AE Business Advisors, she advises on complex group structures, cross-border tax planning, and compliance strategies. With extensive experience in both direct tax advisory and compliance settings, Melanie brings practical insights and real-world examples to help professionals navigate the intricacies of direct taxation.