Malta: Corporate/Commercial Law

Malta's Competition Authority has published its response to public consultation on proposed reforms to merger control regulations, introducing revised turnover thresholds and new call-in powers.

Modern family wealth is increasingly international. Entrepreneurs, investors, and high-net-worth families often hold assets across multiple jurisdictions, while family members may reside in different countries.

Internationally mobile founders relocating to Malta while holding global assets face complex cross-border implications affecting tax residency, holding structures, trusts, family office governance, and succession planning across multiple jurisdictions. Malta's EU membership, English-speaking legal framework, remittance basis taxation, and growing innovation economy position it as a strategic European base for entrepreneurial families seeking stability...

The introduction of Public Country-by-Country Reporting in Malta imposes new obligations on multinational groups, representing a significant shift towards enhanced corporate tax transparency across the European Union. This EU transparency measure requires certain multinational groups to publicly report specified tax and business information for each jurisdiction in which they operate, with the first publication expected in 2026.

FinanceMalta speaks with Jurgen Kreuz, Founder of SECaaS.IT, during the 18th FinanceMalta Conference to explore the evolving landscape of cybersecurity threats and compliance requirements. The discussion delves into how financial institutions can navigate emerging security challenges while maintaining regulatory adherence in an increasingly digital environment.

The Payment Services Directive 3 (PSD3) and Payment Services Regulation (PSR) introduce fundamental changes to the EU payments landscape, including the elimination of the standalone EMI licence, mandatory Verification of Payee requirements, and a significant shift in fraud liability. With a 27-month transitional window, payment institutions and electronic money institutions must begin preparing now to meet the new unified framework's stringent requirements.

Modern family wealth is increasingly international. Entrepreneurs, investors, and high-net-worth families often hold assets across multiple jurisdictions, while family members may reside in different countries.

On 23 January 2026, the Legal Notice titled “Tax Treatment of Highly Skilled Individuals Rules, 2026” became effective.

Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks. Since both children have finished school and have continued their studies abroad, the Wangs are considering a move of residence.

Malta continues to be one of the EU’s most attractive jurisdictions for corporate structuring, wealth planning, and asset protection.

Malta Enterprise has introduced a new micro-invest scheme designed to support small businesses with up to 50 employees and self-employed individuals through tax credits for operational upgrades and expansion. The scheme, running from 2026 to 2030, features increased thresholds for family businesses, Gozo-based companies, female-owned enterprises, and newly eligible social enterprises.

If safeguarding your business and its valuable assets is a top priority, opting for a dual company structure can offer an extra level of protection.