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M26080 - Notional Interest Deductions – important concepts and case studies (Online)

  • 15 Dec 2026
  • 09:15 - 16:45
  • Online Webinar

Registration


Register
Registration Time: 09:00
Sessions Time: 09:15 - 12:30  including a 15-minute break
Speakers: Mr Christian Vella & Ms Nicola Attard
Venue:   Online Webinar
Participation Fees 
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The Notional Interest Deduction Rules came into force with effect from year of assessment 2018. In the past few years, guidance has been frequently issued by the local tax authorities to address the various complexities which arise when applying such deduction in practice. The session will aim to discuss the theory behind the application of the notional interest deduction, put into context through working out a number of practical case studies.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The Notional Interest Deduction Rules, guidelines published by the local tax authorities, a number of case studies involving the application of NID.

Why is the session of relevance to our members?

This session will aim to provide attendees with a better understanding of the relevant Malta income tax considerations arising in respect of applying the notional interest deduction in practice, through discussion of both the rules and guidelines, as well as practical case studies.

    Target Audience

    Accountants, tax advisors, tax practitioners

    Speakers' Profiles

    Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.
    Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

    EVeNT CPE COMPETENCies


    3  Core


    WEBINARS TERMS AND CONDITIONS

    Terms and conditions  apply


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    Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                   

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