Insights

Employee share options are a common tool for attracting and retaining talent, but their Maltese tax treatment catches many employees and employers by surprise, largely because the tax point falls at exercise rather than at grant or vesting. This article summarises how each stage of the lifecycle of a share option is taxed under Maltese law.

In today’s business environment, audited financial statements promote transparency, accountability, and stakeholder confidence. The auditor’s opinion, presented at the beginning of the report, communicates the audit outcome and level of assurance.

Picture this: you're three years into running your business. You know your customers, your margins, your busiest months. You could probably run the whole thing on instinct at this point. Then a bank, an investor, or a grant scheme asks for a "business plan," and suddenly you're staring at a blank template wondering why you need to write down what you already know in your head.

Although both cash flow and profit are indicators of a company’s financial health, they are not mutually exclusive metrics. Indeed, oftentimes one comes across cash-rich business who are showing a loss in their profit and loss or profitable ventures who suffer from a lack of cash. To understand why this happens, one must look at what both profits and cash mean and understand how, rather than just measuring one or the other, a business can use both to ensure its success in the

When Maltese businesses think of audits, they often associate them solely with statutory filings submitted to the Malta Business Registry (MBR). In practise, however, audits serve far more than compliance.

Financial statements are more than just numbers on paper. They tell the story of a company’s performance, decisions, strengths, and challenges over a period of time. Just as a book reveals the journey of its characters, financial statements reveal the journey of a business.

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.

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 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.

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.

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.

Linking Numbers to Strategy: The Role of Management Accounting

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.

Malta's Remittance Basis of Taxation for Individuals

Enterprise and self-employed individuals may avail themselves of the Micro Invest Scheme, with the primary deadlines as follows:

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”).

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.