Insights

Cryptocurrencies are increasingly gaining popularity within corporations, whether for long term investments, short term gains or used as a method of transaction. As their use increases it creates more challenges for the accounting profession to apply existing accounting standards to a fast-evolving and highly complex asset class.

The taxation of directors’ fees in Malta is primarily regulated by the provisions of the Income Tax Act (ITA), supported by guidance issued by the Malta Tax and Customs Administration (MTCA). These rules set out the framework for determining when and how such payments are subject to tax.

Malta introduced key amendments to the Companies Act (Register of Beneficial Owners) Regulations through Legal Notice 127 of 2025. These changes are part of Malta’s continued implementation of the Sixth Anti-Money Laundering Directive (Directive (EU) 2024/1640), aimed at enhancing transparency and strengthening efforts to combat money laundering and terrorist financing.

We highlight the key lessons from each stage of this journey and look ahead to emerging trends. Ultimately, this article serves as both a recap and a forward-looking perspective—an essential guide for CISOs ready to future-proof their strategies in an ever-shifting cyber landscape.

This article explores the responsibilities of company officers, the process of disclosing UBOs, public access to BO data, penalties for non-compliance, and regulatory updates introduced by the MBR.

This article delves into the CISO’s leadership in driving a proactive security culture. We’ll explore strategies for inspiring buy-in from stakeholders, fostering continuous staff engagement, and leveraging a risk-aware environment that empowers everyone to become an active participant in protecting critical assets.

Most family businesses don’t run into VAT problems because they break the rules, issues arise when no one questions them. In this article, we explore how everyday decisions, informal structures, and unspoken assumptions can quietly expose even the most successful family businesses to VAT risk. If your business has grown on trust, tradition, or inherited ways of working, this piece is worth your time.

This article contains information about the Maltese Income Tax System.