top of page
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.
Search
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
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
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
AI Rising: Can Artificial Intelligence Truly Transform ESG Reporting (Without Creating New Risks)?
One of the biggest hurdles in ESG reporting has always been data—collecting it across complex supply chains, ensuring consistency, and presenting it in a way that investors and regulators trust. With the EU’s CSRD and similar regulations demanding detailed, auditable disclosures, the stakes have never been higher. This is where Artificial Intelligence (AI) has entered the ESG conversation.
Nov 11, 20252 min read
When Green Claims Go Bad: How Regulators Are Tackling Greenwashing in 2025
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
Oct 23, 20252 min read
Fiscal incentives for Senior Employees of Family Offices, Back Offices and Treasury Management Operations
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).
Oct 20, 20255 min read
Global Minimum Taxation in the EU: A New Era in International Taxation
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
Sep 30, 20252 min read
Fringe Benefits
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").
Sep 18, 20253 min read
VAT and in-game currencies: CJEU Case C-472/24 ‘Žaidimų valiuta’ MB
On the 11th September, AG Kokott delivered its opinion in the Lithuanian case involving the trading of in-game currencies, specifically Runescape gold.
Sep 15, 20252 min read
ECJ C-436/24 (Lyko Operations) – Questions – Interpreting VAT Directive: Loyalty Points as Vouchers.
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:
Sep 12, 20251 min read
Elective Tax
Article 22b of the Income Tax Act, introduced through the Budget Implementation Act 2025, empowers the Finance Minister to make regulations for the charging and levying of an elective basis of a tax higher than that established in relation to the profits of Malta entities as defined in such regulations.
Sep 4, 20252 min read
Analysis of Management Accounts and Cost Effectiveness
Management accounts play a pivotal role in the strategic decision-making process for businesses. These accounts provide vital insights into a company's financial health, helping managers to make informed decisions. However, simply generating management accounts is not enough. Understanding the key factors that influence them and developing strategies that optimise business operations is crucial for maximising profitability and efficiency.
May 7, 20253 min read
Key International Financial Reporting Standards (IFRS) updates and new standards to expect
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.
Apr 16, 20253 min read
Major VAT Changes for SMEs in Malta – Effective 2025
The Maltese government has announced significant changes to the Value Added Tax (VAT) system for small and medium enterprises (SMEs), set to
Apr 9, 20253 min read
bottom of page