286 results found

Malta has introduced the Senior Employees of Family Offices, Back Offices, and Treasury Management Operations Tax Rules, 2025 (the "Rules"). Effective from the 1st of January 2025 and applicable as from the 2026 year...

In Europe, the use of new information and communication technologies ( ICT) at the workplace has spread rapidly in recent years.

The Protection of Maternity (Employment) Regulations [S.L. 452.91] (hereinafter "the Regulations") have the aim of laying down the minimum requirements to safeguard the employment rights of pregnant employees...

In Europe, the use of new information and communication technologies ( ICT) at the workplace has spread rapidly in recent years.

Come ben noto, lo scorso giugno sono stati finalmente pubblicati due attesi ed importanti provvedimenti normativi inerenti alla legislazione fiscale applicabile alle società ed imprese degli Emirati Arabi Uniti.

Malta has transposed the EU Pay Transparency Directive ahead of schedule, introducing immediate obligations with notably tight deadlines. How do Malta's new regulations differ from the Directive...

The right of all citizens to work and the state's role in promoting the conditions to make this right effective is enshrined in Malta's 1974 Republican Constitution.

The WP29's Opinion on processing of personal data at work provides several guidelines and practical examples relating to how employee personal data can and should be processed by employers.

Malta's labour migration framework, updated in 2025 and continuing into 2026, provides clear pathways for highly skilled third-country nationals (non-EU/EEA) to work and reside in Malta.

Malta has transposed the EU Pay Transparency Directive through new regulations that impose strict deadlines and comprehensive obligations on employers. With most provisions already in force, employers face an eight-day deadline to respond to pay information requests, mandatory gender pay gap reporting starting in 2027, and criminal liability for non-compliance. Understanding these requirements and their deviations from the EU framework is essential for employers operating in Malta.

Malta's employment framework distinguishes between employment agreements and services agreements, each carrying distinct legal implications for parties entering into working relationships. Understanding the statutory requirements, termination procedures, and obligations under each arrangement is essential for employers and service providers operating within Malta's regulatory environment.

Does your 2026 success depend on Key Senior/C-Suite hires?

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's Tax & Customs Administration has issued comprehensive guidelines clarifying the 15% tax regime for highly skilled individuals, introducing progressive income thresholds that increase every five years and establishing transitional arrangements for aviation sector roles. The guidelines address critical implementation details including annual tax option exercises, competent authority designations, and role eligibility criteria that prioritize job functions over titles.

Cross-border remote work has evolved from an exceptional arrangement to an operational reality. While commercially attractive, it introduces a range of legal exposures that are frequently underestimated. Once an employee performs their duties from another jurisdiction even temporarily the legal landscape can shift in ways that affect employment rights, social security, tax, health and safety obligations, and corporate risk.

Malta is a popular jurisdiction for expats and individuals looking for an EU base. There are, in fact, at least eight ways through which you can acquire a Malta Residence Permit, depending on your particular situation.

Maltese employment law departs from the ordinary civil rule that claimants must prove their allegations when it comes to discrimination claims. Once an employee establishes facts suggesting discriminatory treatment, the burden shifts to the employer to prove the decision was lawful and non-discriminatory. This article examines the EU origins of this evidential framework, its implementation across multiple Maltese regulations, and how the courts have applied it in practice.

Malta has transformed from a conservative Mediterranean nation heavily influenced by the Roman Catholic Church to a global leader in LGBTQI+ rights over the past 15 years.