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").

Recently, the Belgian Data Protection Authority (¨GBA¨) issued Decision no. 51/2025 on a case related to a complainant who tried to register their child for a conservatory using an online platform called "Z".

The Private Residential Leases (Tax Rebate) Rules ("Rules") which have been introduced by L.N. 258 of 2020, are applicable to certain Long Private Residential Leases

The UK Financial Conduct Authority (‘FCA') has recently issued Guidance relating to cryptoassets attempting to make clear which tokens fall within the UK's jurisdiction.

In recent years, the European Commission's focus on transparency in environmental, social, and governance matters has increased significantly. With Directive (EU) 2022/2464 (CSRD)...

On the 28 June 2023, the EU Commission published its highly anticipated proposals to innovate its legislative framework for payment services the Second Payment Services Directive...

On the 12th of December 2022, European Member States came to a landmark agreement on the implementation of Pillar II.

Entitled ‘VAT in the Digital Age', the primary intention of this proposal is to modernise the VAT system to make it more appropriate for the digital age, whilst also curbing situations...

In contemporary employment litigation, disciplinary dismissal based on digital communications is one of the most sensitive areas of tension between managerial prerogatives and employee protection.

The Supreme Court of Cassation ("The Supreme Court"), in judgment no. 27243, dated 21 October 2024, ruled on the partial nullity of a specific surety guarantee, applying the principles...

On 18 December 2025, Law No. 182 of 2 December 2025, entitled the Law on Simplification and Digitalisation of Proceedings, entered into force, introducing significant changes concerning the transferability of real estate...

The System Review is a comprehensive audit, intended to combine the most pertinent aspects of the System Audit and Compliance Audit into an overarching appraisal of the Licensee, scheduled one year after issuance of the licence.

Influencers have become pivotal in shaping consumer behavior, making influencer marketing an essential strategy for brands to promote products and enhance brand visibility.

The EU Pay Transparency Directive, which came into force on 6 June 2023, must be transposed into national law by all European Member States by 7 June 2026.

The rapid expansion of online gambling across the European Union has given rise to complex legal disputes, particularly where gambling operators licensed in one Member State target consumers in another Member State.

Following the publication of Legal Notice 86 of 2026 which we wrote about last week, the MTCA have issued these Guidelines in conformity with Article 75(2) of the VAT Act (Chapter 406, Laws of Malta)...

On the 1st of January 2024, Legal Notice 272 of 2023 – Value Added Tax (Reporting Obligations for Payment Service Providers) Regulations, 2023 will come into force.

Mastercard announced on Monday, 17 October the launch of a program that will allow banks offer secure crypto trading to their customers by verifying transactions and helping financial institutions follow compliance rules.

The Dubai International Financial Centre (DIFC), issued an important piece of legislation on digital assets. It is the new Digital Assets Law No 2 of 2024 (the Digital Assets Law)...

Following a series of discussions between the European Commission and US Government, an adequacy decision for the EU-US Data Privacy Framework (‘Framework')...