Payroll: A deep dive into Fringe Benefits - The Tax Implications

Payroll: A deep dive into Fringe Benefits - The Tax Implications

Session Outline

This session will take you through a brief understanding of the jurisdiction to tax in Malta as well as an overview of the basis of taxation in Malta. It will then delve further into the different categories of fringe benefits, being, category one - benefits relating to a motor vehicle, category two - benefits relating to the use of the property and, category three - other benefits. We will go through the tax implications arising within each category of fringe benefits, see how they are taxable in the hands of the employees and tax-deductible by the employer, as well as go through the fringe benefits which are exempt in terms of Maltese Law. This session will have both a theoretical aspect as well as a practical side to it, since we will be working out a number of practical examples pertaining to each category of fringe benefits.

During our session, we will be discussing:

  • Jurisdiction to tax, basis of taxation and tax rates
  • Taxation of fringe benefits
  • Category 1 – benefits relating to motor vehicles
  • Category 2 – use of property
  • Category 3 – other benefits
  • Exemption of fringe benefits

Who should attend

This session is relevant to professionals working in the tax field who would like to obtain an overview of the relevant provisions in relation to fringe benefits and are also interested in getting a grasp of the practical aspect. The session is also relevant to taxpayers who are interested in the subject matter. 


Giljan Aquilina is a Business Tax Compliance Assistant Manager at EY Malta. He joined EY Malta in 2013 as a summer intern working in the Audit and Advisory Departments. Later he joined the Business Tax Compliance Department as an assistant where he was later promoted to senior. This year he has been appointed as Assistant Manager within the same unit.  Giljan has a Bachelor’s Degree in Commerce, majoring in Accounting and Banking. He later obtained a Master’s Degree in Accountancy from the University of Malta. He is also a member of the Malta Institute of Accountants. Giljan has worked on tax compliance engagements of both companies and individual clients. He has also been engaged on various advisory projects and has a keen interest in international affairs shaping the world of taxation.

Charmaine Tanti forms part of the Business Tax Compliance Team, specializing in taxation of individuals, being compliance and local and international tax advisory assignments. She also has experience in human resources and served as the learning champion of EY’s Talent team. Charmaine obtained a Bachelor in Accountancy (Hons.) degree from the University of Malta and holds a first in class Diploma in Taxation. Throughout her career, Charmaine specialised in a variety of corporate and individual compliance and advisory assignments. Charmaine assists various clients in handling their tax affairs in Malta, including structuring of international assignments of expatriates as well as deals with participation in various in-house seminars and lectures as well as external presentations on the subject, including Employment Tax. 

CPE Accreditation

This is a CPE Accredited Event


Admission fee for this session is €35 (incl. VAT). The price for both Payroll sessions is €60 (incl. VAT).

Please register by following this link

For further information, please send an email to



Payroll: A deep dive into Fringe Benefits - The Tax Implications 

Time your local time