Joselyn Teuma
Joselyn is a Senior Associate in the tax advisory practice at WH Partners. She advises clients on a broad range of domestic and international tax matters, with a particular focus on international tax and VAT planning, corporate structuring and restructuring, private client work, and tax due diligence in mergers and acquisitions.
Joselyn is an active member of the Malta Institute of Taxation (MIT) and forms part of the MIT indirect Tax Committee. She is also a member of the International Associate of Young Lawyers (AIJA) and has recently chaired a panel at an AIJA conference on tax, restructuring and insolvency.
Joselyn graduated with a Bachelor of Laws (Honours) and a Master of Advocacy from the University of Malta. She has also achieved the Advanced Diploma in International Taxation (ADIT) offered globally by the UK-based Chartered Institute of Taxation, with particular focus on EU VAT.
Joselyn Teuma specialises in
EU VAT Law
Direct Tax Law
International Tax Law
Tax Due Diligence
Private Client
Latest Contributions
Casino de Spa SA: The Future of VAT on Gambling Services
In accordance with Article 135(1)(i) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (the “VAT Directive”), betting, lotteries and other games of chance or…
Updates to the Pension (Tax Exemption) Rules and the Tax Rebate (Pensioners) Rules
S.L. 123.204 gradually exempts pension income over a five-year period starting in 2022. Legal Notice 356 of 2024 has revised thresholds applicable to exempt pension income earned on or after 1 January…
Guidelines for VAT exemption on scheduled sea transport of passengers
Pursuant to item 11(b) of Part One of the Fifth Schedule to the VAT Act a zero VAT rate applies to the supply of: “scheduled inter-island sea transport of passengers by authorized…
New Tax Rules for Income Derived from Sports Activities
An individual deriving income from a sports activity as recognised and practiced wholly or mainly in Malta can opt to have such income taxed at the rate of 7.5%. Services provided during…