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The European Union has recognised that late payments in commercial transactions negatively affect the entire European economy, as each year, across Europe, thousands of businesses...

The Malta Business Registry (MBR) has published its annual report for 2024, reflecting a year characterised by significant advancements in company registrations, digital transformation...

The transfer of marketable securities, such as shares in Maltese companies, is generally subject to a stamp duty of 2% of their ‘real value', as outlined in the Duty on Documents...

On July 29th, 2024, the Malta Business Registry (MBR) published a notice of amendment to the general proviso in the Memorandum and Articles of Association to read as follows:

On the 30th October 2023, the Malta Financial Services Authority (‘MFSA') issued an updated version of the ‘Corporate Governance Manual for Directors of Collective Investment Schemes'.

Companies are being urged to furnish the Registry with the electronic mail address/es at the earliest opportunity so that they may benefit from this service as soon as it is up and running.

As from the beginning of 2018, the documents to be delivered to the Registry of Companies for the registration of a new company are to include a declaration, in the form prescribed (Form BO1)...

All of the individual shareholders are all qualifying shareholders.

Authorised trustees (and fiduciary mandataries and administrators of private foundations) may only offer CSP services to persons to whom trustee services are being offered and not to persons that are not also the recipients of trustee services.

In the recent judgment of M.A.I.N. Services Limited et v Albert Galea et (case 1246/07 JZM) delivered on the 28th September 2017, the Court examined in quite extensive detail the nature and the effects of fiduciary duties.

A delegated third party holding assets for the clients of multiple delegating depositaries would not be required to have separate accounts for each of the delegating depositaries.

IFRS 15 – Revenue from Contracts with Customers is mandatory for financial statements prepared in accordance with IFRS from 1 January 2018.

The Institute of Financial Service Practitioners (IFSP) has set up a Directors' Chapter, to be chaired by Etienne Borg Cardona. Until now, the IFSP had a Directors and CSP sub-committee, which had been chaired...

The MFSA has published a circular outlining some amendments to the abovementioned chapters of the Capital Markets Rules (the "CMRs") resulting from the:

Subject to certain conditions, a sub-fund of a PIF or of an AIF which is constituted as a SICAV is allowed to invest up to 50% of its assets into another sub-fund or sub-funds within the same umbrella scheme.

Payment Institutions offering crypto-related services face a complex new regulatory landscape under MiCAR, requiring separate authorisation beyond their existing licences. The framework introduces substantial compliance obligations spanning conduct rules, disclosure requirements, and capital adequacy standards, while imposing multi-layered costs that can reach tens of thousands of euros annually. Understanding whether the commercial benefits justify these regulatory burdens has become a critical strategic q

The applicable interest rates on overdue payments in business transactions due in terms of the late payments directive (Directive 2011/17 on combating late payments), has been raised...