Malta: M&A/Private Equity

Malta's Companies Act now addresses usufruct over shares through Article 117A, but significant gaps remain in disclosure requirements and exit procedures. This analysis examines how the new provision allocates voting rights and dividends between bare owners and usufructuaries, while highlighting critical uncertainties that affect family business succession planning and third-party transactions.

Malta's Companies Act prohibits companies from providing financial assistance for the acquisition of their own shares or those of their parent company, but private companies can circumvent this restriction through a 'whitewash procedure.' This article examines the scope of the prohibition, the rationale behind capital maintenance rules, and the practical steps required to lawfully provide financial assistance in M&A transactions.

Explore how the intersection of law and literature enriches legal practice through interpretive tools, rhetorical strategies, and cultural insights. Discover how literary analysis can demystify legal language and foster a more reflective, humane approach to justice.

Malta is increasingly recognised as a preferred jurisdiction for family office structuring, particularly for tech entrepreneurs managing multi-asset, cross-border wealth.

Malta holds a respected position in international wealth planning, offering a legal framework that combines robust asset protection, strategic flexibility, and EU-aligned regulatory oversight.

By virtue of Legal Notice 91 of 2026, the Minister responsible for the registration of commercial partnerships, in consultation with the Minister responsible for education, sport, youth, research and innovation...

The Consultation marks the first substantive update to the Regulations since 2007 with proposed changes including an increase in turnover thresholds and a new "call-in power" for below threshold transactions.

Malta's transfer pricing framework has evolved significantly with the introduction of formal Transfer Pricing Rules in 2022 and subsequent amendments. As the transitional period approaches its end in 2027, international businesses with related-party cross-border transactions must understand how these regulations affect their operations and what documentation requirements they need to meet to ensure compliance with OECD principles and arm's length pricing standards.

Malta has steadily evolved into a leading hub for online gaming over the years. Today, hundreds of gaming operators are based on the island, making it a global centre for the iGaming industry.