Malta: Transport

Malta's Tax & Customs Administration has issued comprehensive guidelines clarifying the 15% tax regime for highly skilled individuals, introducing progressive income thresholds that increase every five years and establishing transitional arrangements for aviation sector roles. The guidelines address critical implementation details including annual tax option exercises, competent authority designations, and role eligibility criteria that prioritize job functions over titles.

The ownership and security rights over aircraft engines in Malta are governed by two complementary legal frameworks: domestic legislation, mainly the Aircraft Registration Act...

The publication of Act No. IV of 2026 on 17 March 2026 confirms the return of the Commercial Court in Malta, marking a significant development in the country's judicial landscape for commercial disputes.

Since February 2026, the situation in Iran and the wider region has escalated. The de facto closure of the Strait of Hormuz has already led to significant increases...

By virtue of Act I of 2025, significant amendments were introduced to Merchant Shipping Act (‘MSA’) Chapter 234 of the Laws of Malta (‘The Amendments’)...

Act No. I of 2025 (the “Act”) amended Malta’s Merchant Shipping Act (Chapter 234 of the Laws of Malta) (the “MSA”) and introduced significant updates to enhance maritime financing...