174 results found

In the course of 2015, the Conduct Supervisory Unit ("CSU") within the MFSA carried out a desk-based compliance review of roughly 50% of the authorised trustees and fiduciaries.

Malta's Financial Intelligence Analysis Unit has introduced significant amendments to its anti-money laundering and counter-terrorist financing regulations through Legal Notices 82 and 83 of 2026.

Dividend income is exempt from Corporation tax.

As Malta steps into 2026, corporate governance is entering a period of structural recalibration. The integration of the EU Women on Boards Directive (EU 2022/2381)...

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 onset of ESG is transforming the way companies perceive taxation. Tax is no longer a matter of basic compliance but is permeating corporate governance policies. ESG measures a broad range...

The Malta Financial Services Authority has published a second consultation paper introducing a comprehensive draft rulebook for aircraft financial leasing companies operating under a notification-based regime. This framework establishes detailed requirements covering eligibility thresholds, governance structures, due diligence protocols, and ongoing compliance obligations that will shape Malta's position in the international aviation finance market.

The European Insurance and Occupational Pensions Authority (‘EIOPA') has launched a public consultation regarding a draft supervisory statement on the use of governance arrangements in third countries.

For most Maltese companies, mandatory sustainability reporting has quietly disappeared following the Omnibus package's raised thresholds. While the legal obligation may have changed, the fundamental business reasons for taking sustainability seriously remain intact. This analysis explores why sustainability still matters beyond compliance, what lenders now expect regardless of company size, and which regulations still apply even when CSRD doesn't.

To begin with the effects of negative environmental consequences of economic growth and globalisation, ESG has arisen to the top of the regulatory agenda.

Malta's corporate onboarding process has evolved significantly over the past fifteen years, shifting from speed-focused incorporation to comprehensive due diligence and governance standards. Enhanced regulatory oversight, detailed source-of-funds enquiries, and thorough beneficial ownership scrutiny now protect the jurisdiction's reputation while supporting quality investment and sustainable business growth.

The practical stakes were considerable. If Rome II applied, Article 4(1) would designate the law of the place where the damage occurred — which, for online gambling losses, would normally be the habitual residence of the consumer.

Malta's Sanctions Monitoring Board has issued new guidance on Article 32 of the National Interest (Enabling Powers) Act, fundamentally transforming how organisations must approach sanctions compliance. The framework shifts expectations from basic screening exercises to comprehensive, risk-based compliance programmes encompassing governance, due diligence, and ongoing monitoring across a wide range of sectors including financial services, gaming, real estate, and professional services.

The MFSA has announced changes to the way authorised persons are to submit an application for authorisation (old format), conversion and or/extension of their authorisation.

The European Banking Authority has issued comprehensive guidelines addressing how financial institutions must manage risks associated with third-party service providers for non-ICT services. These new requirements expand beyond previous outsourcing frameworks, introducing broader applicability and more detailed governance standards for critical and important functions.

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.

Malta has established itself as one of Europe's most reputable jurisdictions for international business, corporate structuring, and cross-border investment.