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On 16 December 2025, significant amendments to the Companies Act came into force, introducing a Simplified Liquidation Procedure for eligible Maltese companies. This new framework provides a streamlined and cost-effective alternative to traditional voluntary winding-up procedures, addressing long-standing concerns around the time, complexity, and expense involved in closing down inactive or dormant companies.
On the 23rd January 2026, the long-awaited legal notice 20 of 2026 introducing the Tax Treatment of Highly Skilled Individuals Rules was published. The new programme replaces existing incentive regimes mainly the Highly Qualified Persons Rules, but keeps the main features of the previous programmes, namely the 15% flat tax rate on qualifying employment income.
Many Malta-based groups operate internationally through subsidiaries, SPVs, holding companies, or overseas operations. In such cases, businesses may be required to prepare consolidated financial statements, which often require an audit of the consolidated accounts.
