The form for the submission for tax purposes of part-time, self-employed individuals has been amended by virtue of Legal Notice 186 of 2014.

The implementation of transfer pricing in Malta will be effective as from the 1st January 2024. The transfer pricing rules will apply to any related party arrangement entered on or after this date.

The Malta Aviation Registry has continued to achieve steady growth over the year of 2015.

Five cruise ships with five different ownerships graced the Grand Harbour of Valletta on the 22nd of July.

In recent months, the Tonnage Regulations (Subsidiary Legislation 234.19) underwent minor developments through the Tonnage (Amendment) Regulations (Legal Notice 165 of 2021)...

The Merchant Shipping Directorate has recently issued a Shipping Notice dealing with ships entering US Ports.

After the second incident in a span of two years, the question of whether the captain of sinking vessel has the obligation to stay on board has been raised.

On the 22nd of October 2015, the British Court of Appeal through PST Energy & shipping LLC v. OW Bunker Malta Ltd delivered a landmark judgement concerning contract of supplies...

The Parliamentary Secretary for Competitiveness and Economic Growth has recently held that it is pertinent to continue improving Malta's National Integrated Maritime Policy...

With 850 vessels bigger than 24m, the Malta Shipping Register is now the largest superyacht register worldwide. These superyachts employ various specialised sectors on top of the regular seafaring operators.

According to the revised Payment Services Directive (the 'PSD II'), payment initiation service providers ('PISPs') and account information service providers ('AISPs') do not hold client funds...

The EU Commission has recently announced that to date Belgium has failed to transpose the Single Permit Directive (Directive 2011/98/EU) into its national law.

The EU Data Retention Directive (2006/24/EC) was introduced into EU legislation during the aftermath of the terrorist attacks in Madrid.

Reflecting on the last 12-18 months, what major trends would you highlight in the FinTech sector?

The Government has introduced legislation which enforce the closing of law courts and the suspending of legal and judicial times. This also includes promises of sales.

When the AIFMD was adopted, no harmonised definition of "closed-ended" Alternative Investment Funds was provided within the Directive’s text.

The framework regulating Notified Professional Investor Funds (NPIFs), launched by the Malta Financial Services Authority (MFSA) on 18th December 2023...

Legal Notice 384 of 2018, Individual Investor Programme of the Republic of Malta Regulations, 2018, and Legal Notice 385 of 2018, Malta Individual Investor Programme Agency (Establishment) (Amendment) Order...

Like the majority of EU countries, Malta missed the previously set 26th June deadline to implement the 4th Anti Money Laundering Directive (EU) No. 2015/849 (the "Directive").

The MFSA issued a Notice to Financial Services Licence Holders informing them on the FATF identifying jurisdictions with strategic deficiencies.