Insights

Circular Economy in Malta’s Hospitality Sector

Turning Waste into Value

Circular economy is becoming an increasingly important business priority for Malta's hospitality sector. As waste volumes continue to rise and new regulations come into force, hotels, restaurants and catering operators have an opportunity to reduce costs, improve efficiency and strengthen resilience by preventing waste before it is created. The article explores practical ways hospitality businesses can redesign procurement, operations and collaboration models to retain value within the business, while preparing for upcoming local and EU sustainability requirements. It also highlights the role of data and measurement in transforming waste from a disposal issue into a strategic management tool.

| 9 min read |

Changes to Malta’s Beneficial Ownership Reporting Framework

Regulatory Update

Legal Notice 184 of 2026 introduces important changes to Malta’s beneficial ownership reporting framework, including new disclosure requirements, enhanced transparency obligations and the introduction of Form BO4. Companies should review their records and reporting procedures to ensure compliance with the updated regulations.

Josefa Muscat
Jake Schembri
| 2 min read |

Getting Ready for IFRS 18

Why businesses should start preparing now

IFRS 18 becomes effective from 1 January 2027, introducing significant changes to the presentation and disclosure of financial statements. Learn how businesses can prepare early through impact assessments, system reviews, training and implementation planning.

| 2 min read |

Malta's New Individual Tax Programme

Modernised Framework for International Residents

Malta's new Individual Tax Programme replaces four existing residence schemes with a single, modernised framework for international residents, effective from 1 January 2027. While retaining the attractive 15% tax rate on qualifying foreign income remitted to Malta, the new regime introduces higher economic thresholds, enhanced compliance requirements and a renewable five-year residence model. The reforms reflect Malta's commitment to transparency, substance and international best practices, while preserving its appeal to entrepreneurs, retirees, wealthy families and globally mobile individuals seeking tax residence in a stable European jurisdiction.

| 4 min read |

Why Sustainability Reporting Still Matters for Maltese Companies

Out of CSRD Scope?

The Omnibus package may have removed CSRD reporting obligations for many Maltese businesses, but sustainability remains a strategic priority. This article explores why ESG considerations still matter for lenders, investors, risk management, operational efficiency and future regulatory requirements, and highlights the sustainability regulations companies should continue to monitor.

| 10 min read |
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