This course can be delivered to your organisation as part of our bespoke Corporate Training Solutions, at your own time and your own convenience. Contact us on kla@kpmg.com.mt or call us on +356 2563 6363 or on +356 9963 6363 for more information on how we can take care of your organisation’s training needs.

Course Description:

The impact of Maltese direct and indirect tax on cryptocurrency transactions and investments.

The session will cover the tax classification and consequent treatment of coins and tokens and the income they generate, as well as their treatment for VAT and duty on documents and transfers. Further, during the session, we will go through the direct and indirect tax treatment of activities such as mining, token issues and exchanges.

Target Audience: Accountants, Lawyers, Entrepreneurs, Corporate Service Providers and related professionals

Learning Outcomes:

• General tax principles to be adhered to
• The definition of cryptoassets for tax purposes
• How to categorise cryptoassets for tax purposes
• Tax on the return on investment from the holding of cryptoassets
• Tax on capital gains on the transfer of cryptoassets
• Duty on the transfer of cryptoassets
• General VAT treatment of cryptoasset transactions
• Specific income tax, duty and VAT implications for mining, token issues and exchanges

Venue: Kindly contact us on kla@kpmg.com.mt to indicate your preferred training method; online or in-person.

CPE Hours: This course qualifies for 2.5 hours of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.

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Is your employer paying for your CPE seminars? Contact us on kla@kpmg.com.mt to discuss how the employer can benefit from our offers.

Terms and conditions.