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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.

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.

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.

For years, multinational enterprises have navigated uncertainty at the intersection of VAT and transfer pricing (TP) regulations. The central question remains unresolved: Are TP adjustments simply outside VAT's scope, or do they represent modified consideration for goods or services that should attract VAT?

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.

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 a world of impersonal transactions, we believe business success hinges on meaningful relationships and trusted guidance. As Europe charts a bold new course with its Competitiveness Compass, organisations need more than generic advice.

Grant Thornton Malta, in association with 12 Grant Thornton member firms in Europe are launching the very first study aimed at establishing an overview of the DPO (Data Protection Officer) function in the main European countries. This survey, of about 8 minutes, will allow us to establish a precise inventory, revealing the reality of the today's DPO function not only in Malta but also in our principal European neighbors. As part of the response analysis, you may be asked by our teams for an interview to comment on the results. Please note that the questionnaire is active until December 15, 2023. We sincerely appreciate the time you have taken to contribute to this study.

The Malta Financial Services Authority (MFSA) has been conducting a number of consultations to gather valuable insights as part of the review and update of the Financial Institutions Rulebook. As part of this process the MFSA released further enhancements to the Financial Institutions Return (FI Return), governed by Chapter 3 of the Financial Institutions Rulebook (FIR/03).

The European Union finds itself at a pivotal moment, grappling with economic challenges and mounting calls for reform. Recent discourse around the EU's regulatory framework and its focus on net-zero emissions underscores concerns over competitiveness and growth. Meanwhile, the United States, under the Trump administration, has taken a different path, recalibrating its strategies and presenting challenges to the EU's approach.