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Insights
Stay ahead of the curve with our insights page, your go-to source for the latest industry insights and updates. Follow our blog for a curated collection of articles that delve into the trends shaping our industry landscape.
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2026: Building the Foundations of Europe’s Next Generation AML System
2026 is a real turning point for the European Union’s fight against money laundering and terrorist financing. Although the comprehensive new framework will not become fully enforceable until July 2027, the focus in the current year shifts from legislative development to the practical implementation and operational preparation undertaken by the competent authorities responsible for giving the rules effect.
3 days ago3 min read
Companies Act (Youth Enterprise) Regulations, 2026
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
Mar 135 min read
Act III of 2026 – Budget Implementation Act
Please find below the salient changes to Maltese tax law brought about by the Budget Implementation Act enacted today 10th March 2026.
Mar 108 min read
The exemption from VAT by independent groups of persons
Article 132 (1) (f) of Council Directive 2006/112/EC (VAT Directive) provides for an exemption from VAT on:
Mar 42 min read
Review Engagements under ISRE 2400 (Revised): Scope, Objectives and Key Differences from a Statutory Audit
Following the introduction of the new audit exemption framework under Legal Notice 139 of 2025, many small undertakings in Malta are reassessing their statutory reporting obligations. While certain entities may now qualify for exemption from a full statutory audit, some still require a level of independent assurance over their financial statements. In this context, review engagements under ISRE 2400 (Revised) are increasingly being considered as an alternative to a full audit
Feb 264 min read
Why Family Offices Are Becoming the Next Big Step for Malta
The term “family office” has started circulating more frequently in Malta, especially among professionals working with high-net-worth clients. Yet for many people, the concept still feels vague. Some think it’s just tax planning. Others believe it’s a private banking service. A few see it as a luxury reserved for billionaires.
Feb 194 min read
Malta Publishes Corporate Sustainability Reporting Regulations, 2026
On Friday 13th February 2026, the Government of Malta published the Corporate Sustainability Reporting Regulations, 2026 (L.N. 39 of 2026) under the Companies Act. These Regulations transpose Directive (EU) 2022/2464, commonly referred to as the Corporate Sustainability Reporting Directive (CSRD), into Maltese law and introduce a comprehensive sustainability reporting framework applicable to certain undertakings and groups operating in Malta.
Feb 183 min read
ESG Without the Buzzwords: What Actually Adds Value to a Business?
Over the past few years, ESG has been wrapped in layers of jargon, frameworks, metrics, and reporting obligations. For many businesses, especially owner-managed ones, ESG has started to feel like something imposed from the outside rather than a tool that supports better decision-making. That is where the conversation often goes wrong. When stripped of buzzwords, ESG is not about reports or labels; it is about how a business manages risk, builds resilience, and creates sustain
Feb 122 min read
The new Temu/Shein temporary customs duty
The European Union has agreed to introduce a temporary €3 customs duty on all low-value parcels entering the EU from countries outside of the The European Union has agreed to introduce a temporary €3 customs duty on all low-value parcels entering the EU from countries outside of the EU (including from platforms like Temu and Shein), effective from July 1, 2026.
Feb 52 min read
Simplified Liquidation Procedure: A Faster Way to Close Inactive Companies in Malta
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.
Jan 292 min read
Tax Treatment of Highly Skilled Individuals Rules
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.
Jan 282 min read
Linking Numbers to Strategy: The Role of Management Accounting
Linking Numbers to Strategy: The Role of Management Accounting
Jan 222 min read
Group Auditors Explained: What Businesses Need to Know About Consolidated Accounts
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.
Jan 155 min read
Malta's Remittance Basis of Taxation for Individuals
Malta's Remittance Basis of Taxation for Individuals
Jan 94 min read
Micro Invest Scheme 2026 – Key Deadlines and Preliminary Guidelines
Enterprise and self-employed individuals may avail themselves of the Micro Invest Scheme, with the primary deadlines as follows:
Jan 62 min read
Triangular VAT Simplification in Complex EU Supply Chains: Lessons from Case T-646/24
The EU General Court’s judgment in case T-646/24, delivered on 3 December 2025, clarified the application of the VAT simplification regime for triangular transactions within complex intra-EU supply chains. The case addressed whether this simplification, typically applicable to three parties (the ABC scheme), could also apply to chains involving four operators (a “quadrangular transaction”).
Dec 15, 20251 min read
Brand Valuation and How It Brings Real Value to a Business
Many companies carry something incredibly valuable that never appears on their statement of financial position. It is not a building, a machine or a bank balance. It is the brand. For most successful businesses, the brand quietly drives demand, shapes perception and anchors customer loyalty, yet it remains an unrecognised asset.
Dec 10, 20252 min read
Going into 2026, what are the key elements to focus on from a business perspective?
As 2026 approaches, businesses are entering a period defined by rapid change, shifting regulatory expectations, and a maturing digital landscape that continues to reshape how organisations operate. The economic environment across Europe remains stable but cautious, with inflation easing yet cost pressures remaining present in many sectors. Companies entering 2026 must position themselves with a forward-looking approach that balances operational efficiency, sustainability, dig
Dec 2, 20252 min read
The Arm’s Length Principle in the OECD Transfer Pricing Guidelines
The Arm’s Length Principle (ALP) is the foundation of international transfer pricing rules, as set out in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. It ensures that transactions between associated enterprises are priced as if they were conducted between independent entities under comparable circumstances. This principle prevents profit shifting and tax base erosion by aligning taxable profits with economic activity and value cr
Nov 25, 20253 min read
Malta's Transfer Pricing Rules
Legal Notice 284 of 2022 introduced Transfer Pricing Rules (TPR) in Malta. The rules apply as from basis years starting on or after 1st January 2024 and with respect to arrangements that are either newly entered into after 1st January 2024 or are materially altered on or after that date. The rules will apply to all cross-border transactions (domestic transactions are excluded from the scope of the TPR) between associated enterprises, even if there has not been any material al
Nov 18, 20253 min read
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