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On 1 August 2022, the Court of Justice of the European Union ("CJEU"), in delivering a ruling in the case of HOLD Alapkezelő Befektetési Alapkezelő Zrt. v Magyar Nemzeti Bank, clarified that the payment of dividends to...

The insurance industry has witnessed a signifi cant transformation in recent years, driven by advances in technology and innovative business models.

Quite simply, due diligence entails getting to know as deeply as necessary the affairs of a business, frequently this is done with the assistance of your professional advisors, and importantly with the input of the...

The global growing change of consciousness towards sustainability and the need for companies to integrate Environmental, Social and Governance (ESG) considerations...

Malta continues to solidify its position as a jurisdiction of choice for international business structures, thanks to its attractive tax regime, EU membership, and business-friendly environment.

In the fifth episode of the ‘Ganado Meets Transport' podcast, Daniel Aquilina, partner within the transport law practice at Ganado Advocates, meets Kristian Zarb Adami, a pioneer in Malta's space sector.

Malta has made its mark on the European risk management community and captive industry, by hosting this year's Federation of European Risk Management Associations (FERMA) risk management seminar.

While the post-Brexit landscape may appear limiting for UK business owners or investors seeking access to the EU market, this does not have to be the case. Malta, a full EU member state...

A Malta Partnership offers an alternative way in which to set up a business in Malta. The Maltese jurisdiction allows two types of partnership: Partnership ‘En Nom Collectif' (General Partnership)...

The Maltese Government has enacted Legal Notice 139 of 2025 — the "Audit Exemption Rules, 2025", under the Income Tax Management Act (Cap. 372) (ITMA).

The EU's Corporate Sustainability Reporting Directive (CSRD) is transforming ESG reporting. Starting from 2024, almost 50,000 companies are subject to mandatory sustainability reporting...

Malta has established itself as a leading international hub for Protected Cell Companies (PCCs) and Incorporated Cell Companies (ICCs), offering unique opportunities for businesses...

On 21 May 2025, the European Commission ("Commission") published a proposal to amend the General Data Protection Regulation ("GDPR") as part of its broader Omnibus Package IV.

There are times when winding up a company is the right step. Whether it's part of a group restructuring, the closure of a dormant entity, or a planned exit, voluntary liquidation requires proper preparation.

The previous 500-employee threshold would not remain applicable. It is envisaged that around 49,000 European entities will become subject to providing sustainability information in their annual reports.

The reform to the Company Service Provider (CSP) regime introduced on 16 March 2021 by the Company Service Providers (Amendment) Act, 2020 brought with it a revamped CSP Rulebook (Rulebook).

In Malta, the majority of private limited companies rely solely on their auditors to prepare the financial statements as part of the audit process.