Insights

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

Linking Numbers to Strategy: The Role of Management Accounting

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:

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

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.

The Maltese government has announced significant changes to the Value Added Tax (VAT) system for small and medium enterprises (SMEs), set to

Let’s be honest—there’s a lot of uncertainty surrounding ESG (Environmental, Social, and Governance) reporting right now. Regulations are ev

In an era of increased regulatory scrutiny and transparency, substance has become a critical factor in corporate structuring and tax plannin