End of last year, Romania proposed a comprehensive set of tax changes designed to guarantee the long-term financial sustainability of the nation...

The Malta Ship Registry has introduced a new procedure aimed at simplifying the authentication of foreign documents submitted for ship registration and related filings.

Malta's tax revenue reached a new high in 2023, amounting to €5,595.4 million, up €436.3 million from the preceding year and accounting for 85.3 per cent of the government's...

The European Accessibility Act (Directive (EU) 2019/882), a cornerstone of the EU's strategy for a barrier-free internal market, is now in full effect for the vast majority of economic operators.

Given your limited time and the need to allocate it effectively in almost any business, you will need to assign a portion of the accounting workload to an outside expert team.

As part of its package on digital finance, the European Commission launched the Markets in Crypto-Assets ("MiCA") framework in 2020. MiCA is the main EU regulation that regulates...

The Financial Intelligence Analysis Unit (FIAU) of Malta, issued its Annual Report for 2023 on July 16, 2024, providing an in-depth overview of the organisation's activities...

Imagine waking up to the sound of waves gently lapping against the shore, the sun casting its first light on the historic city of Valletta.

Through Legal Notice 97 of 2026, Malta introduced amendments to the Double Taxation Relief on Taxes on Income with Romania Order.

A Malta Tax Residency Certificate (TRC) is issued by the Maltese Inland Revenue Department that confirms on an official level an individual's tax residency status in Malta.

High-net-worth individuals and family offices are increasingly turning to Maltese personal investment companies to consolidate diverse portfolios spanning traditional assets, real estate, and digital holdings. This article explores how Malta's EU membership, extensive tax treaty network, and robust legal framework make it an attractive jurisdiction for structuring private wealth through corporate vehicles that offer enhanced governance, tax optimization, and simplified administration.

European Union Member States faced a 31st January 2023 deadline by when they needed to transpose the provisions of Directive (EU) 2017/1132 (the "Mobility Directive") within their respective national law.

On May 16, 2025, Malta enacted Act X of 2025, introducing significant amendments to the Company Service Providers Act (Cap. 529), marking a key milestone in strengthening and refining...

Malta has emerged as a thriving hub for businesses looking to expand or establish themselves in Europe.

The Maltese tax authorities have released comprehensive guidelines on the application of the 12% Value Added Tax (VAT) rate on the supply of custody of securities. These guidelines, effective from January 1.

The Malta Tax and Customs Administration has issued updated guidelines clarifying VAT treatment and place-of-supply rules for electronically supplied services, taking effect from October 2026. These new rules refine the interpretation of digital services under Maltese VAT law and strengthen alignment with EU VAT principles, particularly the destination-based taxation model that affects how businesses charge VAT across different jurisdictions.

In light of our earlier discussions regarding the introduction of electronic ship certificates in Malta, this article reviews the system after its full implementation across the Maltese registry.

Malta has introduced the Youth Enterprise Regulations, creating a groundbreaking corporate framework that enables 16-17-year-olds to incorporate and operate limited liability companies. This novel structure combines entrepreneurial opportunity with mandatory mentorship, parental oversight, and regulatory safeguards designed to foster early-stage business skills while protecting young founders.

Malta Code of Standards for the Appointment and Responsibilities of Resident Agents marks a significant step in formalising regulatory oversight of international shipowners operating under the Maltese flag. The framework was issued by Transport Malta’s Merchant Shipping Directorate through Merchant Shipping Notice 203. The Code is issued in the context of the Ships Eligible for Registration Regulations (S.L. 234.23), which require international owners to appoint a resident agent in Malta.

Malta has been a member of the European Union (EU) since 2004. Its relationship with the EU was officially established in December 1970 when it signed an Association Agreement, which called...