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Malta's transfer pricing framework has evolved significantly with the introduction of formal Transfer Pricing Rules in 2022 and subsequent amendments. As the transitional period approaches its end in 2027, international businesses with related-party cross-border transactions must understand how these regulations affect their operations and what documentation requirements they need to meet to ensure compliance with OECD principles and arm's length pricing standards.

Value Added Tax (VAT) is an important component of the tax framework in Malta, which has an impact on local businesses and also international entities conducting business in Malta.

The Malta company formation and registration fees are payable to the Malta Business Registrar of Companies upon the Malta company formation and are calculated according to the company's authorised share capital.

This Q&A article outlines how businesses can play a pivotal role in guiding the successful integration of artificial intelligence (AI) within their organisations. Emphasising the critical importance of robust...

Malta has established itself as one of Europe's most reputable jurisdictions for international business, corporate structuring, and cross-border investment.

The OECD Crypto Asset Reporting Framework, commonly abbreviated to CARF, introduced the concept of standardised due diligence requirements that Reporting Crypto Asset Service providers...

Malta has established itself as a leading EU jurisdiction for financial services, thanks to its robust regulatory framework overseen by the Malta Financial Services Authority (MFSA).

In Malta, it is not uncommon for companies to outlive their commercial purpose.

Malta continues to rank among Europe's most compelling retirement destinations in 2026, offering a stable Mediterranean environment, English as an official language, high-quality healthcare...

The Maltese Government has enacted Legal Notice 139 of 2025 — the "Audit Exemption Rules, 2025", under the Income Tax Management Act (Cap. 372) (ITMA).

On 7 April 2026, the Malta Tax & Customs Administration (MTCA) published official guidelines on the Tax Treatment of Highly Skilled Individuals Rules (these guidelines are issued in terms of Article 96(2)...

A programme called the Specialist Employee Initiative (SEI) aims to attract and retain TCNs, skilled professionals from third countries, to work and reside in Malta.

The 2026 Malta Budget underscores the country's strong economic momentum and resilience amid global uncertainty. The GDP grew by 3.1% in the first half of 2025, the highest rate in the EU...

As Malta steps into 2026, corporate governance is entering a period of structural recalibration. The integration of the EU Women on Boards Directive (EU 2022/2381)...

The implementation of the Equal Pay (Transparency and Reporting) Regulations, 2026 (Legal Notice 173 of 2026) marks a major development in Malta’s employment law framework.

Malta has enacted Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026 (the "Rules")...

In its latest global ranking, Forbes has once again recognised Malta as one of the top destinations for Americans and international retirees in 2026.