Insights

The third edition of our 2026 VAT Newsletter is out now!

The introduction of this form constitutes one of the most notable amendments brought about by Legal Notice 184 of 2026.Entering into force on 10 July 2026, Legal Notice 184 of 2026 amended the Companies Act (Register of Beneficial Owners) Regulations as part of Malta's phased implementation of Directive (EU) 2024/1640 (AMLD6) and its broader alignment with the EU's 2024 anti-money laundering legislative package.

A case study on VAT and payment services.

Legal Notice 250 of 2026 introduces a reduced duty rate for certain business assets acquired causa mortis where a genuine lifetime transfer was interrupted by the prospective donor’s death

Safeguarding of client funds is no longer a back-office compliance exercise. It is a front-line governance priority and an essential component of maintaining the operational licence on which every regulated firm depends.

Payroll in the aviation industry is rarely straightforward. Flight and cabin crew may live in one country, have a designated home base in another and perform duties across several jurisdictions. As a result, Maltese social security, income tax and payroll reporting must each be assessed separately.

The UK moved away from a domicile-based framework and introduced a new residence-based approach for internationally mobile individuals. For many families who have historically relied on non-dom status, this is a prompt to reassess where they wish to live, hold wealth and plan for succession over the longer term.

IFRS 7 requires disclosures that enable investors to understand the significance of those instruments and the risks arising from them. For auditors, these disclosures are often an area of heightened scrutiny because they rely on information that originates from portfolio management, risk management, administrators, custodians and valuation processes.