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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.

Discover how to identify, report, and prevent personal data breaches under the GDPR. Learn key compliance steps for organisations in Malta and how Grant Thornton can support your data protection strategy.

Malta's new Labour Migration Policy comes into effect on 1 August 2025, reshaping how foreign nationals live and work on the island. Published by Identita' Malta, the policy aims to align migration practices with labour market needs, increase transparency for foreign workers, and enforce compliance. Employers and professionals must act now to adapt to new rules on residence permits, employment licensing, and sector regulations.

Explore Malta's financial market abuse regulations under the MFSA's Prevention of Financial Market Abuse Rules. Learn how issuers, investment firms, and market operators can ensure compliance with MAR and ESMA guidelines through robust disclosure, insider list management, and market conduct controls.

The MFSA released its 2024 Annual Report, highlighting a year of intensified regulatory oversight, increased enforcement, and strategic growth across Malta's financial services industry. Supervisory interactions rose by 33%, with €926,485 in penalties issued through 134 enforcement actions. This sector now contributes 8.2% to Malta's real GVA, with employment reaching 14,745 - 5.1% of the national workforce. Businesses are urged to strengthen compliance frameworks, engage with MFSA communications, and prepare for evolving global strategies.

Discover how the EU Public Country-by-Country Reporting (CbCR) Directive (EU 2021/2101) impacts multinational enterprises operating in Malta. Learn about compliance thresholds, reporting obligations, deadlines, and anti-avoidance measures under the Companies Act. Stay informed on how to meet tax transparency requirements and avoid penalties.

Explore how SMEs can integrate sustainability into their business strategy using the IFAC Small Business Sustainability Checklist. Learn how Grant Thornton supports small businesses in identifying ESG opportunities, managing risks, and driving long-term growth through tailored advisory services.

The FATF identifies jurisdictions with insufficient measures against money laundering and terrorist financing in two public documents released three times annually. The FIAU supports these documents through a Guidance Note on High Risk and Non-Cooperative Jurisdictions, requiring subject persons to adhere to the FATF's findings. This ensures enhanced compliance and vigilance in financial operations.

In today's interconnected world, businesses often need to transfer data across borders to ensure smooth operations and compliance with international regulations. The EDPB has recently published the final version of its guidelines on data transfers to third-country authorities, providing crucial insights for businesses and the general public.

The landscape of international trade compliance has become increasingly complex, with EU sanctions enforcement reaching unprecedented levels and Incoterms remaining the cornerstone of global commercial transactions. As we progress through 2025, businesses must navigate these interconnected frameworks with precision to avoid costly violations and maintain competitive advantage.

In today's innovation-driven economy, your intellectual property represents one of your business's most valuable assets. But did you know that the moment you file for trademark protection, you become a target for sophisticated fraudsters?

On 14 April 2025, EU finance ministers formally adopted the ninth amendment to the Directive on Administrative Cooperation in Tax Matters - DAC9. The new rules introduce a reporting and information exchange framework designed to implement the OECD's global minimum tax (Pillar Two) efficiently and consistently across EU Member States.

Setting up or expanding a business in Malta comes with notable advantages, especially when it comes to accounting. Maltese regulations offer a level of flexibility that can simplify how companies manage their financial records and reporting. From where you keep your accounts to how you structure your chart of accounts, Malta provides options designed to support diverse business needs while ensuring compliance.