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

As the situation worsens from day to day, further catalysed by the imposition of travel bans at both a national and transnational level, market players have been forced to re-evaluate their commercial

The European Commission (the "EC"), through its decision dated 2 April 2020[1], approved the Maltese state aid COVID-19 loan guarantee scheme (the "CGS").

The outbreak of the COVID-19 pandemic during the first quarter of 2020 has wreaked havoc globally. Medical resources have been, and are, stretched to their limits

Following an announcement by the Commissioner for Revenue ("CfR") on the 10th of August 2020, taxpayers have been notified that the FSS forms have been updated to align such with the changes

On the 30th of April 2021, several amendments to the Prevention of Money Laundering and Funding of Terrorism Regulations (PMLFTR), were brought about through L.N. 199 of 2021.

Although no major changes to Malta's tax regime have been proposed in the Budget Speech 2021, a number of measures are being implemented which are geared at softening...

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

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

On the 5th of February 2024, the European Council and European Parliament reached a provisional political agreement on a proposal to regulate Environmental...

An additional number of wide-ranging measures have been launched by Malta Enterprise to assist businesses in countering the economic impact of COVID-19.

On 19th February 2026, the European Securities and Markets Authority ("ESMA") published a consultation paper proposing amendments to its Guidelines on the delay in the disclosure...

The Central Bank of Malta has issued new supervisory expectations for payment service providers offering instant payment services, establishing eleven key requirements to combat fraud in the instant payments environment. These expectations address critical areas including transaction monitoring, customer awareness, device registration protocols, and the implementation of automated fraud detection controls.

The Malta Financial Services Authority ("MFSA") has today issued a circular addressed to investment service licence holders and collective investment schemes falling within the scope of...

On 10 November 2020 the Malta Financial Services Authority (the "MFSA") published a revised version of the Standard Licence Conditions applicable to Collective Investment Schemes...

2019 will be remembered as the year in which, among other things, the FridaysForFuture phenomenon spread across the globe. In the wake of a severely deteriorating ecological condition

On 12 January 2022, the First Hall of the Civil Court of Malta delivered two judgements in relation to proceedings instituted in Malta by Starbucks Corporation against Strabuono Coffee International Limited.

On the 22nd of July 2025, L.N. 146 of 2025, the Malta Permanent Residence Programme (Amendment) Regulations (the "Amendment Regulations"), was enacted, introducing a number of amendments to the Malta Permanent Residence Programme ("MPRP").

The Chapter discusses local trends and developments in the field of AI, machine learning and big data.