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As artificial intelligence becomes increasingly embedded in financial analysis and decision‑making, the role of the advisor is evolving rather than disappearing. This insight explores why human judgement, contextual understanding and trust remain central to effective financial advisory in the age of AI.

Legal Notice No. 110 of 2026 brings into force key amendments under Act XVIII of 2025 impacting ESEF financial reporting. Companies must adapt to a revised filing framework effective for periods starting on or after 28 April 2026.

The MFSA has issued a new General Code of Conduct for Decision Makers, setting governance, accountability and leadership expectations across financial services entities.

Malta’s updated Tax Treatment of Highly Skilled Individuals Rules introduce new income thresholds, eligibility criteria, and application requirements. This article summarises the latest MTCA guidelines and key considerations for employers and professionals.

Quantum computing is reshaping long‑term cryptographic assumptions. This article explores why quantum risk is a governance issue for financial services, and how institutions must move from secure by default to secure by design to protect digital trust.

Malta's new VAT and Gaming Tax framework marks a strategic shift for iGaming operators. Learn how VAT recovery and tax consolidation reshape compliance and profitability.

The EU's Carbon Border Adjustment Mechanism (CBAM) has entered its operational phase, marking a major shift for businesses importing carbon-intensive goods. Following the declarant application deadline, companies must now navigate new compliance requirements, carbon cost exposure and evolving reporting obligations. This article explains how CBAM works, its connection to the EU Emission Trading System (ETS), key timelines, and what importers need to do to remain compliant while managing financial and operational impact.

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.