Corporate structures and tax treatment; transparent entities; determination of tax residence of incorporated businesses; applicable income tax rates.

On 18th November 2024 the Malta Financial Services Authority (the"MFSA") issued a circular informing the industry of the implementation into local legislation of Regulation (EU) 2024/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets.

Following the failure of the European Council to reach an agreement on the final draft of the EU's proposed Corporate Sustainability Due Diligence Directive...

The European Union Emissions Trading System ("EU ETS") consists of a "cap and trade" system which caters for the trading of emission allowances in an attempt to combat climate change...

There were several important legislative changes which were published over the course of April 2025. Below is an overview of the key updates across different areas.

Subject persons are often faced with deciding whether to terminate a business relationship (derisk) or introduce mitigating measures that reduce money laundering/terrorism financing ("ML/FT")...

Malta's Notified Personal Investment Fund regime is quietly becoming the structure of choice for discerning family offices seeking European presence with operational flexibility and regulatory...

On 23rd January 2024, the Malta Financial Services Authority ("MFSA") issued a circular addressed to Company Service Providers authorised in Malta...

On 31December 2021, the FIAU released an intelligence factsheet on the misuse of corporate vehicles registered in Malta, primarily focusing on the concealment of beneficial ownership.

Legal Notice 321 of 2024 (the "Legal Notice"), brought into effect the Health and Safety at Work Act, Chapter 646 of the laws of Malta (the "Act").

There were several important legislative changes which were published over the course of November 2025. Below is an overview of the key updates across different areas.

On the 28th February 2024, the European Council failed to reach an agreement on the final draft of the EU's proposed Corporate Sustainability Due Diligence Directive...

There were several important legislative changes which were published over the course of September 2025. Below is an overview of the key updates across different areas.

The European Commission has introduced revised implementing technical standards for insider list formats under the Market Abuse Regulation, significantly reducing administrative burdens by removing several personal data fields and extending simplified formats to all issuers. These changes, which entered into force on 5 July 2026, require issuers to update their insider list templates while maintaining core compliance obligations for tracking individuals with access to inside information.

By virtue of the Regulations, the rights of persons entitled under the provisions of the Companies Act to file winding up applications (debenture holders, creditor/s), are being suspended, with effect from the 16th March 2020.

Since February 2026, the situation in Iran and the wider region has escalated. The de facto closure of the Strait of Hormuz has already led to significant increases...

On the 24th of July 2025, Act XXI of 2025, the Maltese Citizenship (Amendment) Act (the "Amendment Act") was enacted, introducing a number of amendments to the Maltese Citizenship Act...

Just a few days ago, the European Commission published its communication titled 'Public Procurement: A data space to improve public spending, boost data-driven policy-making and improve access...

Malta has implemented the extended DAC 6 reporting deadlines, following the Commissioner for Revenue's announcement back on the 2nd July 2020 to defer the first reporting deadlines arising as a result of the DAC 6 ...

In an effort to ease business cash flow pressures and improving business liquidity amidst the COVID-19 instability, the Government of Malta