124 results found

On 7th February 2023, three new regulations were published which transposed into Maltese law EU Directive No. 2019/2121 (the "Directive") amending EU Directive No. 2017/1132 on cross-border conversions...

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.

Under Maltese law, collective investment schemes that qualify as Professional Investor Funds ("PIFs") are subject to a significantly lighter and more flexible regime than retail funds.

Malta has steadily evolved into a leading hub for online gaming over the years. Today, hundreds of gaming operators are based on the island, making it a global centre for the iGaming industry.

Malta's Companies Act prohibits companies from providing financial assistance for the acquisition of their own shares or those of their parent company, but private companies can circumvent this restriction through a 'whitewash procedure.' This article examines the scope of the prohibition, the rationale behind capital maintenance rules, and the practical steps required to lawfully provide financial assistance in M&A transactions.

As its European customer base continued to expand, a US-based distributor of industrial equipment found that its existing business model was no longer suited to its long-term growth ambitions.

There are no official statistics issued by any Maltese authority in respect of merger and acquisition transaction or private equity transactions taking place in Malta or involving Maltese companies.

Malta's Companies Act now addresses usufruct over shares through Article 117A, but significant gaps remain in disclosure requirements and exit procedures. This analysis examines how the new provision allocates voting rights and dividends between bare owners and usufructuaries, while highlighting critical uncertainties that affect family business succession planning and third-party transactions.

In today's complex financial landscape, identifying potential money laundering activities...

The steps to set up a company in Malta are very straightforward and can be done remotely or online without the need to travel.

On 5 January 2026, the OECD released long-awaited administrative guidance on the “Side-by-Side” system (SbS system) under the Pillar Two global minimum tax rules. The 88-page guidance package introduces four new safe harbours, extends the transitional Country-by-Country Reporting (CbCR) safe harbour and implements the SbS system agreed by the G7 and the US on 28 June 2025.

The European Commission's approach to mobile market consolidation has evolved significantly over two decades, from conditional acceptance of four-to-three operator mergers to more recent clearances of three-player markets. This article traces the Commission's decisional practice through landmark cases, examines the legal framework established by EU Courts, and considers how these precedents might apply to a potential three-to-two mobile network consolidation in Malta.

When acquiring a business in Malta, buyers face a fundamental choice: purchase the company's shares or acquire the business assets directly. While asset purchases offer flexibility in selecting what to acquire, they introduce complex legal challenges spanning asset identification, employee transfers, intellectual property rights, and tax implications that require careful navigation through Malta's regulatory framework.

GANADO Advocates has contributed the Malta chapter in the fourth edition of The International Comparative Legal Guide to: Private Equity.

Yes, the Control of Concentrations Regulations, S.L.379.08 ("the Regulations") are applicable to mergers and acquisitions. The Regulations are subsidiary legislation made under the Competition Act...

The Companies Act (Chapter 386 of the Laws of Malta), the general law of Obligations governing contracts contained in the Maltese Civil Code (Cap 16 of the Laws of Malta) and the Listing Rules promulgated by the Listing Authority are the cornerstones of M&A regulation in Malta.

The evolution and growth of businesses across a myriad of industries in the 21st century can be said to bring about a number of different action points which need to be addressed...