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Generally, all limited liability companies registered in Malta are required to prepare a set of audited financial statements every year.

On the 11th July 2025, Act XVIII of 2025 (the "Act") was promulgated, which introduced several amendments to the Companies Act (Chapter 386 of the laws of Malta) (the "Companies Act")...

On 11 March 2020, the outbreak of the novel coronavirus, COVID-19 has been declared by the Director-General of the World Health Organisation to be a pandemic in view of its global spread and severity.

In its judgment on the 23 January 2023, the First Hall Civil Court (Commercial Section) (hereinafter the "Court") presided by Mr. Justice Ian Spiteri Bailey delved into the salient features of a request...

On 21 March, 2017, the Companies (Amendment) Act, 2017 ("Amending Act") came into force after having been passed by the House of Representatives at Sitting No. 495 of 15 March, 2017.

By virtue of Legal Notice 96 of 2021, the Malta Company Service Providers (Amendment) Act 2020 ("the Act" or "the Amendments") came into force on 16 March 2021.

When the Malta Financial Services Advisory Council launched its strategy in March 2023.

Startups often treat GDPR as a cost centre, however the market increasingly treats it as a signal of maturity. The principle of accountability under the GDPR requires controllers to be “responsible...

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...

This is the first immovable property acquired inter vivos by such person as evidenced thereby and declared to the notary in writing.

The giving of financial assistance by a company for the purchase of its own shares was introduced into Maltese law by the Companies Act in 1995, which replaced the Commercial Partnerships Ordinance originally promulgated in 1962.

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.

In a circular issued on 27th March 2020[1], the Listing Authority provided welcome guidance to listed companies, investors and the financial market at large as to the interplay

On 10 September 2024, the Grand Chamber of the Court of Justice of the European Union delivered a landmark judgment in favour of the European Commission in the appeal case C-465/20...

Many insurance companies are in the process of finalising their first set of annual financial statements applying IFRS 17 ‘Insurance contracts' for their 2023 reports.

Malta is known for implementing sound business practice, due diligence and for rooting out any money laundering activities.

Dividend income is exempt from Corporation tax.

Social responsibility is not new to family businesses. However, issues related to sustainability, climate risk, poverty and uncertainty in many parts of the world are rising in importance.