Guidelines In Relation To Distributed Ledger Technology (DLT)

Malta has published Legal Notice 238 of 2026, establishing the national regulatory framework for the EU's Cyber Resilience Act and designating the Malta Digital Innovation Authority as the central enforcement body. With vulnerability reporting obligations already in effect since September 11, 2026, manufacturers of digital products must now navigate new compliance requirements ahead of the regulation's full application in December 2027.

DAC8 is the eighth amendment to the EU Directive on Administrative Cooperation in Direct Taxation (DACs) and is set to introduce mandatory reporting of crypto-asset transactions from 1st January 2026.

The Guiding and Establishing National Innovation for U.S. Stablecoins Act (the GENIUS Act) was signed into law in the United States (the US) on 18th July 2025.

With the recent passing of the Markets in Crypto Assets (MiCA) Regulation into law April 20, 2023, it is helpful to refresh one's mind on the fundamentals of crypto to have a good understanding of how the regulation will impact the crypto industry.

As the European Union's landmark AI Act nears its enforcement date of 2 August 2025, the European Commission has released long-awaited guidelines clarifying the scope of obligations for providers of general-purpose AI (GPAI) models.

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

The Markets in Crypto-Assets Act (Fees) Regulations (the "MiCA Fees Regulations"), which are the first set of regulations to have been published under The Markets in Crypto-Assets Act.

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.

The Malta Financial Services Authority has issued three significant regulatory updates addressing the intersection of artificial intelligence and cybersecurity threats, streamlined investment services requirements, and the modernisation of supervisory reporting through digital frameworks. These developments reflect a strategic shift toward enhanced operational resilience, proportionate regulation, and technology-driven compliance processes.

The OECD Crypto Asset Reporting Framework, commonly abbreviated to CARF, introduced the concept of standardised due diligence requirements that Reporting Crypto Asset Service providers...