Compliance Alert | Interim Financial Return

The European Commission has published new delegated regulations amending the EU prospectus disclosure regime, introducing streamlined content requirements and standardized formats for various categories of prospectuses. These reforms, part of the broader EU Listing Act package, aim to reduce regulatory burdens for issuers while maintaining investor protection, with key changes including reduced historical financial information requirements and simplified disclosure obligations.

The European Union's Sixth Capital Requirements Directive introduces a groundbreaking EU-wide framework requiring third-country credit institutions to establish authorised branches when providing core banking services within the EU. This new regime, effective January 2027, replaces the previous patchwork of national rules with harmonised supervisory standards, though several exemptions and transitional protections apply to existing arrangements.

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...

New measures on the provision of contracts for differences (‘CFDs') and binary options to retail investors have been formally adopted by the European Securities and Markets Authority (‘ESMA') ...

Malta has emerged as a leading jurisdiction for Electronic Money Institutions and Payment Service Providers seeking EU market access. With a responsive regulator, efficient licensing timelines, full EU passporting rights...

The latest article by Managing Partner Dr. Ann Fenech was published in the 2017 edition of Euromoney's Expert Guides – International Trade and Shipping. Article can be viewed by clicking here.

WH Partners examines Malta's comprehensive regulatory framework for digital assets, detailing licensing requirements, compliance obligations, and the jurisdiction's alignment with EU MiCA regulations. The analysis covers critical operational considerations for businesses in the digital asset space, from AML/CFT requirements to emerging trends in tokenisation and decentralised finance.

Malta has established itself as a leading EU jurisdiction for financial services, thanks to its robust regulatory framework overseen by the Malta Financial Services Authority (MFSA).

Financial Action Task Force assessors are in Malta to meet with government officials before deciding whether to take the island off its so-called grey list of untrustworthy jurisdictions.

The Malta Financial Services Authority has introduced significant amendments to its Investment Services Rules affecting firms offering contracts for difference and rolling spot forex contracts. These changes streamline authorisation requirements, align capital thresholds with EU frameworks, and recalibrate governance expectations while removing certain prescriptive obligations that have been superseded by broader European legislation.

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.

Malta offers a comprehensive immigration framework combining EU membership benefits with English as an official language, structured residence pathways for professionals and investors, competitive tax regimes, and fast-track processing for skilled workers. The jurisdiction provides clear routes to permanent residence and citizenship while maintaining robust worker protections and family reunification options.

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.

Benefit from a 15% Tax Rate through Malta's Global Residence Programme — Designed for Non-EU Nationals Seeking a Residency Option...

The Malta Individual Investor Programme is to allow for the grant of citizenship by a certificate of naturalization to foreign individuals and their families who contribute to the economic development of Malta.

Malta's new Equal Pay Regulations introduce a restrictive 'single source' test for cross-employer pay comparisons that may conflict with EU law. This analysis examines whether Regulation 8's requirement that undertakings be under common control and carry out the same economic activity is compatible with the broader CJEU interpretation established in Lawrence and codified in Directive 2023/970.

Remote and hybrid work arrangements in Malta carry significant legal implications that extend far beyond operational convenience. Employers must navigate a complex web of employment protections, working-time regulations, data protection requirements, anti-discrimination duties, and cross-border tax considerations. Without proper contractual frameworks and compliance procedures, organizations risk employment claims, discrimination awards, regulatory enforcement action, and unexpected permanent establishment

Malta offers expat families a comprehensive education system with government, church, and international schools providing diverse curricula in an English-speaking environment. Understanding school options, costs, and enrolment procedures is essential for families planning their relocation to this Mediterranean destination.

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

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...