Insights

Due diligence tends to be considered as part of bureaucracy, but it’s actually about something much simpler: knowing who you’re doing business with. Who are they? Where did their money come from? And does the relationship actually make sense?

Malta Enterprise has officially renewed the Micro Invest Scheme until 31 December 2030, reinforcing its commitment to supporting the growth, competitiveness, and long-term sustainability of small and medium-sized enterprises (SMEs) in Malta and Gozo.

An entity’s financial statements are normally prepared on a going concern assumption. This means that the company is expected to continue operating for the ‘foreseeable future’, meaning, at least 12 months from the reporting date.

Malta Enterprise has officially renewed the Micro Invest Scheme until 31 December 2030, reinforcing its commitment to supporting the growth, competitiveness, and long-term sustainability of small and medium-sized enterprises (SMEs) in Malta and Gozo.

In the landscape of corporate finance, an undertaking generally funds its operations through two primary channels: borrowing (debt) or owner investment (equity).

Malta has long been regarded as one of Europe’s leading yachting jurisdictions. Its registry is efficient, its legal framework is well established, and its position in the Mediterranean provides a natural connection to the wider industry. For many owners and advisors, the Malta flag is therefore an attractive starting point.

Let me be honest with you — when I first started seeing automation tools creep into us industry, I wasn’t sure whether to be excited or worried. As a firm based here in Malta, we work closely with businesses of all sizes, and bookkeeping has always been at the heart of what keeps those businesses running. So, when the conversation around automation began getting louder, we paid close attention.

Malta has taken a significant step towards modernising the governance and operation of sports organisations through the introduction of the Sports Private Limited Liability Companies Regulations, 2026. This new legal framework allows sports clubs to operate through a dedicated corporate structure, marking a shift towards greater professionalism, transparency, and long-term sustainability within the sector.

“The terms used to specify the exemptions envisaged by Article 13 of the Sixth Directive are to be interpreted strictly since they constitute exceptions to the general principle that turnover tax is levied on all services supplied for consideration by a taxable person." CJEU case Stichting Uitvoering Financiële Acties (SUFA) — Case 348/87.

In 2025, Malta introduced an audit exemption framework under Legal Notice 139 of 2025, aimed at easing the regulatory and cost burden for Start-up entities and Micro Companies. While this change offers more flexibility and aligns the Companies Act with the Income Tax Act, it also raises an important question about when a full statutory audit may still be the most prudent option.

Malta is one of Europe’s leading yachting jurisdictions, offering a well-established legal framework, efficient registration processes, and attractive fiscal solutions. Its position within the European Union, combined with global operational flexibility, makes it an optimal choice for both private and commercial yacht ownership.

The Companies Act (Youth Enterprise) Regulations, 2026 create an entirely new type of company in Malta known as a Youth Enterprise (YE). This framework is designed specifically for 16‑ and 17‑year‑olds who wish to start their own business but are legally restricted from forming a company under the standard Companies Act. The regulations establish a controlled, educational, and protective environment in which minors can learn entrepreneurship, develop financial literacy, and g

Please find below the salient changes to Maltese tax law brought about by the Budget Implementation Act enacted today 10th March 2026.