Insights

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

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

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

In the setup stage, enterprises need cash to invest in the assets (physical, intellectual) and human capital that will eventually generate the profits of the enterprise. Without a well-planned cash strategy that establishes how the business is to be funded and provides for contingencies, few enterprises manage to make it past the first year.   

Over the past decade, Environmental, Social and Governance (ESG) has moved from a niche consideration to a mainstream business imperative. Companies now know that investors, clients, and regulators want more than just financial performance; they expect genuine commitments to sustainability. Yet, with ESG becoming a powerful marketing tool, the temptation to exaggerate or misrepresent environmental and social credentials has grown. This is where “greenwashing” enters the pictu

On the 17th October 2025, a new optional fiscal incentive applicable to specific employment income was introduced through legal notice 250 of 2025: the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules, 2025, providing for a reduced 15% tax rate on certain qualifying employment income. The rules apply with effect from year of assessment 2026 (income derived after 1st January 2025).

Traditional traders and investors in crypto assets aim to derive a return from the crypto world through straightforward acquisition and sale transactions. However, there are persons (individuals but also entities) who aim to derive returns from their crypto assets through more innovative mechanisms, such as providing liquidity in liquidity pools and staking.  

The rapid globalisation and digitalisation of the economy have fundamentally altered how businesses operate, often to the detriment of traditional tax systems. Multinational enterprises (MNEs), leveraging the ability to move capital and profits across borders, have utilised gaps in tax rules to shift profits to low-tax jurisdictions. This practice, known as Base Erosion and Profit Shifting (BEPS), has led to significant tax revenue losses for governments worldwide, particular

Fringe benefits, also referred to as payments-in-kind, encompass any benefit granted or considered to be granted due to an individual's employment or office. The circumstances regarded as fringe benefits, along with the method for valuing such benefits, are governed by the provisions set out in ‘The Fringe Benefits Rules’ under Subsidiary Legislation 123.55 (commonly known as the "FBR").

On the 11th September, AG Kokott delivered its opinion in the Lithuanian case involving the trading of in-game currencies, specifically Runescape gold.

On 11th September 2025, the AG issued its opinion on VAT cases that could have had an impact on how point systems (used a lot by supermarkets) are presently treated for VAT purposes:

In January 2025, the Maltese government published a revised Labour Migration Policy aimed at better aligning Malta’s economic priorities with its workforce requirements.

Understanding the distinction between capital allowances and accounting depreciation is crucial, as it directly impacts tax planning, financial reporting, and decision-making. Whilst depreciation affects company profits, capital allowances impact a company’s tax liability. 

Malta, as a member state of the Partial attribution is a method used by businesses to figure out how much VAT (Value Added Tax) they can get back when they buy things for their company.

The Government of Malta, through Fondi.eu, has introduced three new grant schemes aimed at supporting businesses in their digital transformation and operational expansion. These initiatives—Digitalise Your SME, Digitalise Your Large Business, and SME Enhance—offer non-repayable grants to businesses looking to innovate, improve efficiency, and enhance competitiveness in the digital economy, and supports digital solutions that drive business growth, transformation and resilienc

International Financial Reporting Standards (IFRS) are continuously changing providing better insights for how various types of transactions and events should be reported in the financial statements, enabling businesses to compare financial performance and position across borders. The applicability of IFRS will enhance a true and fair view leading to increased confidence among the stakeholders so it is important to keep up with any changes and developments in IFRS.

Malta, as a member state of the European Union, has established specific requirements for foreign nationals seeking employment.

Malta, as a member state of the European Union, has established specific requirements for foreign nationals seeking employment.