On 2 September 2025, the Government of Malta published Legal Notice 188 of 2025: the Final Income Tax Without Imputation Regulations, 2025 (the "Regulations").

Corruption remains a pervasive issue across the European Union, casting a shadow over both business and politics.

For many SMEs, important business decisions are made while managing day-to-day pressures. Whether the focus is expansion, operational improvement or a new investment, having a structured view of the business can help turn intent into informed action.

In Part 1 of this series, we looked at how international passenger transprot benefits from a VAT exemption. In Part 2, we explored how aircraft leasing and leasing chains can qualify for exemption...

Malta has introduced a new Individual Tax Programme consolidating its existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on foreign-source income, the programme introduces significantly higher economic thresholds and a five-year renewable status model, signaling a shift toward attracting genuine long-term residents willing to make substantial contributions to the Maltese economy.

Modern advisory services are evolving beyond traditional spreadsheets and static reports as organisations seek faster, more effective ways to analyse performance and make informed decisions. Interactive dashboards and business intelligence tools are transforming how advisers present complex financial and operational data, enabling stakeholders to explore information dynamically and identify trends with greater efficiency. Discover how data visualisation is becoming an integral component of advisory engageme

The aviation industry is unlike any other when it comes to VAT. An aircraft may depart from Malta, land in Italy, be leased by a company in Ireland, and owned by an entity in France.

The landscape of work continues to evolve across Europe, with remote working emerging as a significant driver of organisational change. A new study conducted across 15 European countries...

The Country-by-Country Reporting (CbCR) Directive, officially known as Directive (EU) 2021/2101, is a major step forward in corporate tax transparency and international tax compliance.

In June 2024, the European Union (EU) launched a new decentralised authority named as the Anti-Money Laundering and Countering the Financing of Terrorism Authority (AMLA).

The recent publication of the Code of Ethics and Professional Conduct for Insolvency Practitioners by the Insolvency and Receivership Service within the Malta Business Registry...

The EU Pay Transparency Directive is not just a regulatory requirement, it's a strategic lever for transforming workplace culture, enhancing employer branding, and driving operational excellence.

The SME Enhance scheme offers non-repayable grants to eligible small and medium enterprises for productive investments that support expansion, diversification, and innovation. With grants ranging from €10,000 to €128,400, businesses can part-finance equipment, machinery, and operational improvements that strengthen competitiveness and long-term performance.

In Part 1 of this series, we explored how international passenger transport enjoys a specific VAT exemption under Maltese law and the EU VAT Directive. But airlines do more than transport passengers, they need aircrafts...

As of 31 March 2026, companies importing carbon intensive goods into the European Union reached a defining moment: the deadline to submit their application to become an authorised CBAM declarant.

The Malta Financial Services Authority (MFSA) has released its 2024 Annual Report, and the implications for businesses operating in Malta's financial services sector are significant.

As from 1st January 2026, the eight amendment to the Directive on Administrative Cooperation in Direct Taxaction (commonly referred to as "DAC 8") came into force across all European Union Member States.

In the dynamic landscape of modern business, navigating the myriad of regulations and standards is essential for sustained success.

It is already embedded in how businesses analyse data, produce forecasts, draft reports and automate routine decisions. In financial advisory, AI has proven particularly effective at processing large volumes...

The landscape of international trade compliance has become increasingly complex, with EU sanctions enforcement reaching unprecedented levels and Incoterms (International Commercial Terms) remaining the cornerstone...