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Introduction to cryptocurrencies and their tax implications
19 June 2018
13:30 – 16:45
Lower Ground (LG), Tower Training Centre, Swatar

Event Overview

The recently proposed legislative framework for virtual currencies, initial coin offerings as well as other blockchain-related services are evidence of how this new industry is taking the world by storm. This seminar will start off with an in-depth look at how blockchain technology may be utilised to facilitate operations or to carry out innovative projects which previously were beyond the scope of existing technology. In addition, the speaker will focus on how tokens and/or coins fit into the whole picture, in an attempt to provide a clear picture of their respective purpose and how such may or may not be utilised. 


The seminar will then go on to examine how traders and virtual currency holders need to become aware of the tax implications to safeguard their interest, which may arise from the disposal of such crypto-assets. The speakers will provide a detailed analysis of income tax implications arising from the trading activity of virtual currencies, whilst paying particular attention on the current applicable treatment of capital gains arising on a disposal thereof. The speakers will also examine the deemed source of such profits and/or gains and the repercussions which may arise thereof, particularly to persons who have limited connection with Malta. In the latter part of the seminar, the indirect tax position of virtual currencies and crypto-assets will be scrutinised from a general point of view, with attention being afforded also to initial coin offerings.


Mr Josef Mercieca

Josef Mercieca is a Tax Partner at BDO. Josef holds a first degree in Accounting and has worked with one of the Big Audit firms in Malta for four years, three years of which heading the indirect tax section of the firm.  He also acted as the Tax Director for one of the longest established small audit firms for nearly six years where he headed both the direct and indirect tax department. 
Josef is a member of the Malta Institute of Accountants (MIA) and the Malta Institute of Management and has lectured and delivered seminars and training on topics relating to VAT, local and international tax on various occasions, both in Malta and abroad. Josef was one of the contributing authors in “Principles of VAT Law” the first ever local publication on VAT in Malta and regularly authors articles on taxation. 
Josef has a broad experience in advising local and foreign clients in the setup of tax efficient structures in particular involving international tax, capital gains tax, property transfer taxed and duty on documents and transfers. 
Dr Chris Agius
Chris Agius is a Risk & Compliance Officer at BDO Malta and holds a Doctor of Laws Degree from the University of Malta. He has had a keen interest in blockchain technology, being a firm believer in its founding principles relating to the coexistence of transparency and protection of privacy. His thesis entitled ‘Privacy of Beneficial Ownership: New Challenges and Legal Issues affecting Malta’s corporate services industry’ is testament to this, where he scrutinised various legislative efforts affecting the privacy and confidentiality of beneficial owners. Currently, he co-leads the blockchain advisory team at BDO Malta as well as having a significant role in services relating to gaming, banking and AML/FT.


Registration Time: 13.00
Session Time: 13.30 - 16.45 including a 15-minute coffee break

Why should delegates attend?
Accountants, lawyers, tax advisors, DLT enthusiasts, cryptocurrency traders 
Other Information

CPE Hours: 2 Core – 1 Professional

Registration Information

Please fill in and sign the registration form available on the MIA website and send it by post together with a cheque, or send it by e-mail together with a proof of payment of the transaction made by bank transfer. Bookings are confirmed upon payment.

Introduction to cryptocurrencies and their tax implications

Booking Information

Please ensure that the email address stipulated for each attendee is his or her own personal email address.

Group Discounts: A discount of 21.05% (based on the original price ticket [€190] for members) will be applied if you register 6 or more attendees, from the same company, at the same time, for this event.
Early-bird Discounts: A discount of 0% will be applied if you register till the .

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