Employee Share Schemes

Malta's Legal Notice 252 of 2026 strengthens beneficial ownership rules for trusts, introducing clearer definitions of control, enhanced register access for authorities and legitimate interest parties...

Malta's beneficial ownership regime undergoes significant changes following Legal Notice 184 of 2026, introducing new reporting obligations, stricter identification requirements, and a tiered access system. Companies with natural person shareholders face a critical 10 January 2027 deadline to assess compliance and file new declarations or risk substantial penalties.

The Maltese Government recently published the Individual Tax Programme Rules through Legal Notice 195 of 2026, introducing a new framework for individuals looking to relocate to Malta and benefit from a special tax status.

The Financial Intelligence Analysis Unit (FIAU) has issued updated Implementing Procedures Part I, introducing significant changes to beneficial ownership identification requirements and employee screening obligations. These amendments affect how subject persons must conduct due diligence on beneficial owners of trusts and legal arrangements, while also modifying the documentation requirements for employee vetting processes.

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.

When a company enters court-supervised liquidation in Malta, all ongoing litigation involving that entity comes to an abrupt halt. Under the Companies Act, creditors and claimants must redirect their claims through...

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

Malta has maintained its position as Europe's premier B2B gaming jurisdiction for over two decades, but what structural characteristics explain this sustained dominance despite increasing competition and regulatory demands? This analysis examines the Malta Gaming Authority's licensing framework, fiscal architecture, commercial ecosystem, and substance requirements to assess whether Malta's reputation as the optimal base for European gaming operations remains justified in 2026.

A newly announced legal notice will allow those in possession of a temporary emphyteusis on a commercial premises expiring after the 31st of August, to renew their concession for an extended term.

Certain amendments to the Companies Act, introduced by virtue of Act LX of 2021 and of interest and importance to officers of Maltese companies...

The European Commission has designated OpenAI's ChatGPT as a Very Large Online Search Engine, while Roblox and Reddit have been classified as Very Large Online Platforms under the Digital Services Act. These designations mark a significant development in EU digital regulation, particularly for AI systems, as all three services must now comply with stringent requirements including risk assessments, content moderation, and independent audits within four months.

As of January 2026, third‑country nationals (TCNs) who wish to work in Malta for the first time will be required to complete and pass a mandatory online pre‑departure course on life and work in Malta, costing €250...

The European Union has agreed on a major legislative reform to Regulation (EC) No 261/2004, introducing significant changes to air passenger rights across the EU. Set to enter force in August 2027, the reform strengthens existing protections while introducing new obligations for airlines, including proactive notification duties, enhanced rerouting requirements, and expanded protections for passengers with reduced mobility.

Malta is consolidating its special tax programmes into a unified Individual Tax Programme effective January 2027, maintaining the attractive 15% flat tax rate on qualifying foreign-source income while substantially raising financial thresholds and property requirements.

The Court of Justice of the European Union has delivered a landmark ruling on whether political parties may invoke freedom of expression to justify using reputed trademarks in their campaigns. When Belgian political party Vlaams Belang adopted the IKEA trademark for its immigration reform programme, Inter IKEA Systems challenged the use, forcing European courts to balance intellectual property rights against fundamental freedoms. The judgment establishes a nuanced framework requiring case-by-case assessment

When a company enters court-supervised liquidation in Malta, all ongoing litigation involving that entity comes to an abrupt halt. Under the Companies Act, creditors and claimants must redirect their claims through...

The local market for short-let rented accommodation has grown rapidly over the past decade, with non-collective accommodation, including short-let apartments, houses and villas...

The Council of the European Union has reached a provisional agreement on the Digital Omnibus Regulation, introducing significant amendments to the EU AI Act that will reshape compliance timelines and expand prohibited practices. Key changes include postponing high-risk AI system obligations to December 2027, accelerating transparency requirements for AI-generated content, and introducing new bans on non-consensual intimate imagery generation.

On the 15th of June 2026, the European Commission published Commission Implementing Regulation (EU) 2026/1291 introducing a revised set of implementing technical standards under the Market Abuse Regulation...

The European Commission has issued its first-ever guidance document specifically addressing the VAT and customs status of privately owned pleasure boats and aircraft within the EU. This comprehensive guidance establishes a presumption of Union status for recreational craft, clarifies scenarios where temporary exits don't trigger loss of status, and outlines relief provisions for returned goods and temporary importation procedures for non-EU vessels.