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The Commissioner for Revenue has recently published an amended version of the Guidelines regarding the VAT treatment of Yacht Leasing in Malta.

Amendments have been made to the Companies Act allowing for the introduction of regulations regarding Cell Companies carrying on or engaged in Shipping or Aviation Business (the "Regulations").

​One may well ask, with so much competition, what can Malta offer which distinguishes it from other jurisdictions?

A country which is small in size but a giant in stature, Malta is rapidly gaining more and more attention on the global stage.

The Republic of Malta has entered into double tax treaties or agreements with a considerable number of countries.

Picture this. You and your betrothed spend several months micro-managing every aspect of your impending wedding.

The Court of Justice of the European Union has delivered a landmark ruling on whether political parties may invoke freedom of expression to justify using reputed trademarks in their campaigns. When Belgian political party Vlaams Belang adopted the IKEA trademark for its immigration reform programme, Inter IKEA Systems challenged the use, forcing European courts to balance intellectual property rights against fundamental freedoms. The judgment establishes a nuanced framework requiring case-by-case assessment

On the 23rd June 2020, the President, on the advice and with the consent of the House of Representatives, enacted the Companies (Amendment) Act,

In view of COVID-19, many measures have been taken at national and global level to help ease the effects of the pandemic.

Globalisation has increased the level of interaction among people from all corners of the world and created a demand for flexible immigration solutions, which is being offered in the form of citizenship through investment programmes.

The Malta Financial Services Authority has introduced significant amendments to its Investment Services Rules affecting firms offering contracts for difference and rolling spot forex contracts. These changes streamline authorisation requirements, align capital thresholds with EU frameworks, and recalibrate governance expectations while removing certain prescriptive obligations that have been superseded by broader European legislation.

Further to the MFSA Circular on the transposition of the Insurance Distribution Directive ('IDD') issued on the 10th April 2017, the MFSA has now issued a consultation document highlighting the main changes proposed to be carried out to the Insurance Intermediaries Act ('IIA') as well as the Insurance Business Act ('IBA').

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.

Malta's recent revamp of its Shariah-compliant investment funds framework is a strategic move to attract investors and asset managers from the Middle East and North Africa (‘MENA')...

Amid the COVID-19 pandemic, the Maltese Government has issued three financial packages that businesses can avail themselves of. Each financial package builds upon the previous package.

Imagine a business that is under pressure. Sales have dipped. A key contract is at risk. Cash is tight. The board meets and, after honest analysis, concludes the company faces a likelihood of insolvency — that is, a state of financial difficulty falling short of actual insolvency but sufficiently serious to warrant early intervention — unless decisive action is taken.

Some readers may be familiar with the 2011 case filed by Mr. Louboutin against fashion giants Yves Saint Laurent over the former's US trademark registration for his famous red sole.