Malta: Compliance

Malta's new Act X of 2026 introduces groundbreaking protections for individuals who have recovered from oncological diseases, establishing a legal right to be forgotten in employment and financial services contexts. What obligations will employers face when the Act takes effect on January 1, 2027, and how must recruitment practices, medical information handling, and existing employment relationships be restructured to comply with these new protections?

Tax transparency requirements are evolving rapidly, with Public Country-by-Country Reporting now mandating that large multinational groups disclose detailed financial and tax information across jurisdictions. Understanding which entities fall within scope, what information must be reported, and how to prepare for upcoming deadlines is essential for organizations operating in Malta and across the EU.

The EU Data Act has entered a new phase. Discover what the 'access by design' requirement means for manufacturers, technology providers and organisations using connected products across the EU.

IFRS 18 applies for annual reporting periods beginning on or after 1 January 2027 and will replace IAS 1. Although it does not change recognition and measurement principles, it will significantly affect how financial performance is presented and disclosed.

The European Union has proposed a comprehensive Public Procurement Act that would consolidate over fifty scattered provisions into a single Regulation, fundamentally transforming how public contracts are awarded across Member States. This reform introduces flexible procurement procedures, digital marketplace integration, and a mandatory emphasis on quality over price, while implementing new security requirements and reducing barriers for SMEs. With public procurement representing 15% of EU GDP, these change

WH Partners examines Malta's comprehensive regulatory framework for digital assets, detailing licensing requirements, compliance obligations, and the jurisdiction's alignment with EU MiCA regulations. The analysis covers critical operational considerations for businesses in the digital asset space, from AML/CFT requirements to emerging trends in tokenisation and decentralised finance.

Malta's 2026 reforms replace the traditional guardianship framework with a modern system of personal autonomy safeguards and support persons. How does this legislative transformation balance the protection of vulnerable adults with respect for individual autonomy, and what mechanisms ensure that support arrangements remain proportionate to each person's circumstances?

Malta has established its first Notified Professional Investor Fund under the Single Family Office Exempt Manager Framework, offering family offices a proportionate regulatory pathway that balances efficient wealth structuring with appropriate oversight. The framework provides an alternative to institutional fund manager requirements, enabling single family offices to manage private wealth through NPIFs with governance structures suited to their scale and operations.

The Malta Financial Services Authority and the Financial Intelligence Analysis Unit are introducing a Harmonised Regulatory Reporting Framework to eliminate overlapping data requests and reduce operational burdens for financial services companies. The new framework will standardise domestic regulatory returns and create a unified ecosystem to minimise data errors, with mandatory implementation set for January 2027.