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.
Sustainability is often referred to as “meeting the needs of the present without compromising the ability of future generations to meet their own needs”. Such needs fall under the umbrella of the ESG (environmental, social, governance) pillars. The scope of this article is to analyse each pillar and its impact on businesses.
Sustainable finance differs from traditional finance. As environmental, social and governance (ESG) considerations relative to investment decisions within the financial services sector started gaining traction along the past few years, a fundamental question emerged, being ‘why is sustainable finance deemed important?
The first session ‘Practical accounting for beginners- Bookkeeping’ will start off with a basic introduction on accounting and the founder of accounting.
The procedures involved in voluntary liquidation of a company.
Since Malta became an attractive hub for gaming companies, it has turned into a multi-cultural country with all the capabilities to host the nomad family.
Enabling a culture shift: Covid, FATF and an alternative outlook to GDP and beyond
Financing during and post Covid-19
Championing risk management through sustainability
Government strategies to drive business sustainably
Malta’s way forward: sustainable recovery, development and growth
The evolution of corporate finance and digital economy
Malta and the Great Reset: sectors and skills that will drive growth
The question of whether remote working will be the new norm has to be considered by examining the problems that could possibly inhibit such a new reality On one hand, firms benefit from less office space and less commuting time On the other hand, issues of work life balance, decentralisation of control, and the path towards an efficient productivity cap diminish this possibility This
