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Malta Ratifies Pending Protocol to Tax Treaty with Poland — Orbitax Tax News & Alerts

Malta has published Legal Notice No. 64 of 2021 in the Official Gazette, which contains the Double Taxation Relief on Taxes on Income with the Republic of Poland (Amendment) Order, 2021. The Order provides for the ratification of the amending protocol to the 1994 income tax treaty with Poland, which was signed on 30 November 2020. The protocol is the second to amend the treaty and will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.

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