Compliance Alert | MFSA Interim Financial Return

Although the smallest member of the European Union (EU), Malta is a leading European financial centre and is one of the most cost-effective onshore jurisdictions in Europe to form a company.

The Malta Financial Services Authority has drawn attention to ESMA's 2025 Corporate Reporting Enforcement and Regulatory Activities Report, which outlines key enforcement priorities for listed companies' financial reporting. The report identifies common areas of supervisory focus across EU and EEA jurisdictions, emphasizing consistent application of IFRS standards and enhanced corporate reporting quality in European capital markets.

In 2014, the European Union passed Regulation (EU) 910/2014, on electronic identification and trust services for electronic transactions in the internal market (eIDAS)...

European Union Member States faced a 31st January 2023 deadline by when they needed to transpose the provisions of Directive (EU) 2017/1132 (the "Mobility Directive") within their respective national law.

Malta continues to be one of the EU’s most attractive jurisdictions for corporate structuring, wealth planning, and asset protection.

If safeguarding your business and its valuable assets is a top priority, opting for a dual company structure can offer an extra level of protection.

Almost four years down the line, practitioners cannot help but question exactly why the Regulations are still in force now that most...

Companies are being urged to furnish the Registry with the electronic mail address/es at the earliest opportunity so that they may benefit from this service as soon as it is up and running.

Upon the incorporation limited liability companies acquire separate legal personality separate from that of its members.

On 13th May 2020, the Minister for the Economy, Investment and Small Businesses tabled the Companies Act (Amendment) Bill (the "Bill") which proposes certain amendments to the Companies Act, Chapter 386 of the Laws of Malta...

Following a screening conducted by the EU Commission in 2014, it was discovered that 37% of E-commerce including booking websites for travel, entertainment, clothing, electronic goods...

The integration of artificial intelligence into digital communication systems has transformed the creation, distribution and consumption of information.

Malta has consolidated its special tax status schemes into a single framework effective January 2027, offering four distinct categories for foreign residents. Each category provides a flat 15% tax rate on foreign-source income remitted to Malta, with varying minimum annual tax obligations and eligibility requirements based on nationality and income source.

Recent legislative changes in Malta have fundamentally transformed cybersecurity from a technical IT concern into a critical matter of corporate governance and legal liability. With the introduction of Legal Notice 89 of 2026 and the rise of AI-enabled cyber threats, organizations now face direct enforcement mechanisms and heightened expectations for cyber-risk management that can expose both companies and their directors to significant consequences.

Cross-border disputes have become increasingly common, and this can often lead to complex challenges when litigation extends across multiple jurisdictions.

Last month the European Court ruled that websites can link to freely available content without the permission of the copyright holder.

By virtue of Legal Notice 184 of 2015, the Government of Malta has issued new rules which provide for an exemption from income tax to beneficiaries who are in receipt of a pension...

Today, Thursday 16th July 2020, the Grand Chamber of the Court of Justice of the EU (‘CJEU') delivered a landmark judgement in data protection, declaring the EU-US Privacy Shield Decision...

QROPS are Pillar II pension schemes established outside the UK, recognised as such by Her Majesty's Revenue and Customs (HMRC).

By virtue of Legal Notice 37 of 2018, the Maltese government introduced the Notional Interest Deduction (NID) Rules.