The Budget Implementation Act, 2025 (the "Act") introduces amendments to the Income Tax Act, the Income Tax Management Act, the Duty on Documents and Transfers Act, and the VAT Act. Most changes take effective from the date of publication unless stated otherwise.
Malta is positioning itself as a platform to enable entrepreneurship and businesses to prosper and achieve their international ambitions. With a high ratio of AI startups to residents and a supportive environment for innovation, Malta offers a unique opportunity for businesses looking to expand in the tech sector. The country's strategic geographic location, robust regulatory framework, and government support make it an attractive destination for tech startups and investors.
Starting January 2025, small businesses can enjoy VAT exemptions on cross-border EU trade without multi-jurisdiction registrations.
Stablecoins are increasingly embedded in global payments, but they also shift where financial-crime risk sits. Drawing on the latest analysis from the Financial Action Task Force, this insight explores how unhosted wallets, P2P transactions, and cross-chain activity challenge traditional AML frameworks. It explains why governance design, embedded controls, and lifecycle accountability are becoming critical for firms operating in the stablecoin ecosystem.
DAC 8 introduces new EU-wide crypto reporting rules, shaping Malta's digital economy. Find out who must comply, what must be reported, and how to prepare.
Discover Malta’s new unified 15% tax regime for highly skilled individuals and how it helps attract senior professionals across key sectors.
The MFSA's strengthened Sponsors' Regime, effective from 1 January 2026, introduces mandatory registration, enhanced supervisory powers and updated Capital Markets Rules. This regulatory milestone reinforces governance, transparency and investor confidence in Malta's capital markets, with important implications for sponsors and issuers navigating admissibility to trading and ongoing compliance.
Malta's Code of Ethics for Insolvency Practitioners sets high standards of professionalism, integrity, and accountability. Grant Thornton Malta helps businesses, creditors, and stakeholders navigate insolvency and restructuring ethically and effectively.
Learn why Europe needs an optional, unified company law framework to overcome legal fragmentation. The article explains how the 28th regime can streamline investment, talent mobility, and scaling — while offering major advantages to outward‑looking economies such as Malta.
On 26 February 2025, the European Commission introduced the Omnibus Regulation—a legislative package revising core elements of the European Green Deal. It amends the Corporate Sustainability Reporting Directive (CSRD), Corporate Sustainability Due Diligence Directive (CSDDD), and the Taxonomy Regulation. The goal: reduce reporting burdens for SMEs and mid-sized firms, streamline compliance, and boost competitiveness in a growth-oriented EU regulatory environment.
This article explores when VAT exemptions in aviation leasing does not apply, focusing on key failure points such as non-airline entities, private use, domestic operations, and short-term hires. It explains how VAT becomes chargeable when exemption conditions are unmet, and why careful structuring is essential for airlines, lessors, and intermediaries navigating aircraft leasing.
On 22 October 2025, the European Parliament rejected the mandate for the proposed Omnibus Regulation, a key simplification initiative under the European Green Deal. This move delays progress and sends the proposal back to plenary debate on 11–13 November, where amendments may be reopened.
Malta introduces a 15% flat tax rate for senior roles in family offices and treasury operations under Legal Notice 250 of 2025. The new framework aims to attract top financial talent and strengthen Malta's position in wealth management. Learn about eligibility, safeguards, and how Grant Thornton Malta can assist.
Understand how VAT applies to aircraft leasing in Malta and the EU, including dry and we leases, leasing chains, and exemptions for international transport. Essential insights for aviation finance and tax / VAT professionals.
This article explores the unique VAT landscape in the aviation industry, focusing on international passenger transport and aircraft leasing. It explains how Maltese and EU VAT laws apply to airlines, the role of Air Operator Certificates, and the difference between dry and wet leases.
Explore how Malta's mid-sized firms can transform EU Pay Transparency Directive compliance into a strategic advantage. Uncover actionable steps to boost pay equity, strengthen employer branding, and build a culture of trust and operational excellence.
On 2 September 2025, Malta enacted Legal Notice 188 of 2025, introducing an elective 15% Final Income Tax Without Imputation regime. This new framework allows Maltese companies, certain bodies of persons, and trusts to opt for a flat 15% tax on chargeable income, replacing the traditional full imputation system. The regime includes a five-year lock-in period, exclusion for certain dividend income, and a safeguard rule ensuring tax liability is not lower than under the ordinary system. designed to align with global tax reforms such as OECD's Pillar Two, this move offers businesses strategic flexibility and international tax clarity.
As the EU introduces MiCA, PSD3, and the FIDA framework, this insight examines the need for a principle-based regulatory approach that prioritises trust, consumer protection, and market integrity. It highlights the risks of regulatory fragmentation and outlines how Grant Thornton Malta helps clients adapt and innovate within this evolving landscape.
This article explains the legal framework for interest on overdue payments in Malta, including the EU Late Payments Directive, Legal Notice 272 of 2012, and creditor rights. It covers applicable interest rates, automatic entitlements, recovery costs, and exceptions under the Civil Code.
