For legal entities, the local tax system in Malta defines five separate "accounts," some of which have tax advantages: the Final Tax Account, the Real Estate Account, the Foreign Income Account, the Malta Tax Account, and the Tax-Free Account. Income and expenses must be allocated within the valid account. To benefit from the exemption from provisional tax in the case of share transfers, a company that operates mainly outside Malta must file a DDT10 application with the Commission of Revenue (CFR). But this is not a problem if you use the payslip generator. In my case, it was PayStubCreator . In yours, it could be any other generator.