Legal Notice 20 of 2026 introduced the Tax Treatment of Highly Skilled Individuals Rules ("Rules") that came into force on 1 January 2026. These Rules confirm Malta's approach to incentivising specialised foreign talent...

In Judgments made in May 2022 (case file: II GSK 1828/1 and June 2022 (case file: II GSK 1974/18) the NSA laid out its interpretation of the provisions of the Treaty on the Functioning...

Judge Yvonne Gonzalez Rogers has remarked on the high possibility that this legal dispute becomes a landmark judgment, one which tests the frontiers of antitrust law.

As more countries close their borders or introduce travel restrictions, overseas travel is becoming more complex and difficult.

n terms of the Companies Act, a company may be dissolved in one of two manners: either on a voluntary basis, which may take place either by way of a members' winding up...

By virtue of Legal Notice 201 of 2022, entitled the Work-Life Balance for Parents and Carers Regulations (the "Legal Notice"), published on 12 July 2022,...

The Malta Financial Services Authority (the "MFSA") recently published Chapter 3 of the Financial Institutions Rulebook ("FIR/03"), marking a key step in strengthening the regulatory framework for payment institutions...

The Guidelines apply to the use of NFTs within the financial services sector providing a framework for understanding how NFTs fit within the existing financial services regulations.

In a significant step towards resolving the regulatory friction between crypto innovation and traditional financial services, the European Banking Authority ("EBA") has issued...

Discover the highlights of the Malta Budget 2021 in the report below.

Riżorsi Agrikoli Malta (“RAM”) has launched a pre-qualification process for the award of a major concession concerning the development and operation of a National Farm Waste Treatment Facility.

On 24 April 2020, the Department of Information published Legal Notice 156 of 2020, Legal Notice 157 of 2020 and Legal Notice 161 of 2020.

Back in August 2020 Epic Games initiated its suit against Apple arguing that the company's practices are monopolistic and that Apple is engaging in anti-competitive practices by only allowing for payments...

The Player Protection Directive has been updated by the Malta Gaming Authority ('MGA'), after due consolation with the industry.

Ramona Azzopardi, Fiorella San Martin and Arthur Henrique Pasquini evaluate the key benefits of the Consolidated Group (Income Tax) Rules in Malta in an article for International Tax Review.

L.N. 231 of 2023 which transposed the provisions of Council Directive (EU) 2022/542 of 5 April 2022 as regards VAT rates amends the Eight Schedule to the VAT Act...

The Micro Invest Scheme (the "Scheme") is designed to help businesses invest in their operations and grow their business. The Scheme has been relaunched by Malta Enterprise...

On 18 November 2022 Malta published subsidiary legislation implementing Transfer Pricing Rules into Malta's tax system ("Rules").

In recent months we have witnessed an increase in enforcement and challenge procedures from Malta's Commissioner for Revenue in relation to pending taxes, tax compliance irregularities and enforcement procedures.

On 16th January 2026, the MTCA issued interpretative guidelines (the "Guidelines") in terms of Article 96(2) of the Income Tax Act which are to be read in conjunction with the Nomad Residence Permits (Income Tax) Rules S.L. 123.210 (the "Rules").