The publication of the Audit Exemption Rules, 2025 marks a meaningful update to Malta's regulatory framework for startups and small enterprises.

The European Digital Identity Wallet Consortium (EWC) has released a white paper outlining how the European Digital Identity Wallet (EUDIW) could be used for payments.

Malta took a significant step in enhancing its position in the global aviation and financial sectors with the implementation of the Cape Town Convention on International Interests in Mobile Equipment along with the Aircraft Protocol.

The Malta Financial Services Authority (MFSA) has issued a feedback letter following a series of supervisory inspections carried out between 2020 and 2024.

The Malta Financial Services Authority (MFSA) has shared feedback on its industry-wide survey examining the preparedness of local credit institutions for the upcoming changes under the revised Capital...

Financial and credit institutions across EU Member States constantly strive to identify and manage their day-to-day risks in the most efficient manner.

Malta's FinTech and crypto ecosystem continues to evolve at a remarkable pace. As more firms prepare to operate under the Markets in Crypto-Assets Regulation (MiCA), one theme stands out above all others - risk management.

The evolution of the Chief Financial Officer (CFO) into a more value centric role is an essential element of the transformation of the finance function.

With the implementation of the Companies Act (Shipping and Aviation Cell Companies) Regulations (S.L. 386.22) in June 2020...

The Malta Financial Services Authority (MFSA) has shared feedback on its industry-wide survey examining the preparedness of local credit institutions for the upcoming...

In a well-functioning financial market, especially one that includes the issuance of publicly traded debt instruments such as bonds, the ability to safeguard the interests of investors is a foundational requirement.

Recent guidance issued in relation to the Annual Compliance Report and the Compliance Monitoring Plan provides an important signal to financial institutions. The Authority is no longer reviewing the CMP as a routine compliance document. It is reviewing it as evidence of whether the institution understands its own risk profile and whether it is actively testing the effectiveness of its controls.

The International Chamber of Shipping (ICS) has published the 2025–2026 Shipping Industry Flag State Performance Table. This remains a key reference point for shipowners, managers, financial advisors and maritime service providers such as BDO Malta when assessing flag state credibility and performance.

The recently published Budget Measures Implementation Bill introduces a number of legislative amendments aimed at giving legal effect to the measures announced in the Government's Budget.

As businesses expand across borders and establish related-party arrangements, transfer pricing becomes increasingly relevant.

The new European directive Network and Information Security Directive 2 (NIS2) became effective in the European Union (EU) legislation on 17 October 2024.

The Malta Budget 2019 was presented to the House of Representatives by Finance Minister, Edward Scicluna, on Monday, 22 October.

On the 24th of October 2022, Finance Minister Clyde Caruana presented the budget measures for 2023.

On 5 January 2026, the OECD released long-awaited administrative guidance on the “Side-by-Side” system (SbS system) under the Pillar Two global minimum tax rules. The 88-page guidance package introduces four new safe harbours, extends the transitional Country-by-Country Reporting (CbCR) safe harbour and implements the SbS system agreed by the G7 and the US on 28 June 2025.

A local file is meant to provide detailed information with respect to transactions entered into between the entity and its related entities within the MNE group.