What Malta's accounting world is publishing

Anthony Cremona to speak on panel at the STEP Europe Conference

2025 MTCA Annual Report – A focus on collection and compliance and the impact on property transactions

General Overview of the MTCA 2025 Annual Report Earlier this year, the Malta Tax and Customs Administration (MTCA) published its Annual Report (the “Report”) for 2025, outlining the progress made under its three-year strategic plan “Delivering Transformation”.

Revised VAT and Gaming Tax Frameworks Come into Effect Tomorrow

Malta’s revised VAT and gaming tax frameworks for the gaming sector come into effect tomorrow, 1 October 2026, marking the…

Hillwood Limited (“the Company”)

The Malta Financial Services Authority (“MFSA” or the “Authority”) has been looking into certain matters related to the Company in relation to failings which resulted from the Authority’s supervisory engagement... The post Hillwood Limited (“the Company”) appe

Lignum Technologies Ltd (“the Company”)

The Malta Financial Services Authority (“MFSA” or the “Authority”) has been looking into certain matters related to the Company in relation to failings which resulted from the Authority’s supervisory engagement... The post Lignum Technologies Ltd (“the Company

Hillwood International Insurance Brokers Limited (“the Company”)

The Malta Financial Services Authority (“MFSA” or the “Authority”) has been looking into certain matters related to the Company in relation to failings which resulted from the Authority’s supervisory engagement... The post Hillwood International Insurance Brok

ECCM Bank PLC (“the Bank”)

The Malta Financial Services Authority (“MFSA” or the “Authority”) has been looking into certain matters related to the Bank in relation to failings which resulted from the Authority’s supervisory engagement... The post ECCM Bank PLC (“the Bank”) appeared firs

Douglas Technical Limited (“the Company”)

The Malta Financial Services Authority (“MFSA” or the “Authority”) has been looking into certain matters related to the Company in relation to failings which resulted from the Authority’s supervisory engagement... The post Douglas Technical Limited (“the Compa

Cyber Reporting Updates

AMLA draft ITS on SARs

Accountancy Europe submitted its feedback on the EU Anti-Money Laundering Authority’s (AMLA) draft ITS on the format to be used for the reporting of suspicions (SARs) and for the provision of transaction records. In its submission, Accountancy Europe supports

Legal & Regulatory Updates

When AI Meets Children: Italy’s Garante Fines Character.AI Over Transparency and Safeguarding Failures

Background The Italian Data Protection Authority, the Garante per la protezione dei dati personali (“Garante”), has issued a significant decision concerning the data protection implications of generative AI services, with particular focus on transparency, age

Do You Need to Whitewash? The Financial Assistance Prohibition under Maltese Law Explained

The Prohibition Article 110(1) of the Companies Act (Chapter 386 of the Laws of Malta) (the “Companies Act”) sets out two related restrictions. The first, in article 110(1)(a) of the Companies Act, prohibits an undertaking from subscribing for, holding, acquir

The Right to be Forgotten: New Protection for Persons Recovered from Oncological Diseases

Set to come into force on the 1st of January 2027, Act X of 2026 introduces new protections for persons seeking employment following recovery from an oncological disease. The Act requires employers, once the applicable statutory period has elapsed, to refrain

Chambers and Partners: Global Practice Guide Employment 2026 – Trends and Developments

Court must apply more favourable version of legal amendments for the accused

From Enforcement to Compliance: How Settlement Agreements Support Better AML/CFT Outcomes

In April 2026, the Financial Intelligence Analysis Unit introduced its Settlement Agreement Policy. Since then, three settlement agreements have been concluded, bringing the process into practical use. Settlement agreements do not change the purpose of enforce

Webinar: Tax Considerations for Carve-out Transactions

Watch RSM’s webinar exploring key tax considerations for carve-out transactions, including tax risks, cross-border structuring, transfer pricing and value preservation.

Suspension of Authorisation for Condor Malta Limited (C 70089)

The Malta Gaming Authority has suspended the authorisation awarded to Condor Malta Limited (the ‘Authorised Person’), holder of MGA licence…

FIAU Reminder to Subject Persons: End of Transitional Period for Settlement Agreement Requests.

The FIAU would like to remind Subject Persons that, pursuant to Regulation 6 of the Prevention of Money Laundering and Funding of Terrorism (Amendment) Regulations (L.N. 82 of 2026), the six-month transitional period applicable to requests for out-of-court set

The MGA publishes notice on multiple unauthorised URLs

The Malta Gaming Authority hereby declares that it has no connection with the following URLs identified during September 2026: Any…

Client Story: Relocating to Switzerland (Residence, Permits, and Tax Planning)

Interim measures in human rights litigation

By David Chetcuti Dimech, Associate Victims of human rights violations regularly petition the courts for redress. In some cases, however, redress cannot wait until after a final judgment. Instead, litigants... The post Interim measures in human rights litigati

Court Overturns Visa Revocation Caused by Authorities’ Own Delays

Tax policy update

L’article Tax policy update est apparu en premier sur Accountancy Europe .

Malta as a B2B Gaming Jurisdiction: Regulatory Foundations, Commercial Realities, and the road ahead

Ask practitioners who advise B2B gaming operators where to base a serious European operation and the answer, in the overwhelming majority of cases, remains Malta. This has been true since 2004, when Malta became the first European Union member state to introdu

Malta's Place in a Global Mobility Strategy

The Quiet Luxury of Having a Plan B For decades, wealth has largely been measured by tangible assets. Prestigious properties, successful businesses, investment portfolios and family holdings have traditionally served as markers of success and security. However

Intellectual Property

EU and Competition

Employment Law in Malta

Aircraft Financial Leasing in Malta: New Regulatory Developments and Upcoming Industry Discussion

Will digital finance redraw the global financial map?

See how MiCA, market depth, liquidity, and financial ecosystems could reshape the global map of digital finance and where firms choose to scale.

Generative AI in audit and assurance

Generative artificial intelligence (GenAI) is becoming increasingly present in professional services, including audit and assurance. GenAI refers to AI systems capable of generating new content, including text, images, audio, software code and other outputs. T

The Malta Chamber Presents ‘RESET & LEAD’ Pre-Budget 2027 Document to Prime Minister Robert Abela

The Malta Chamber’s Board of Management, led by President William Spiteri Bailey, met with Prime Minister Robert Abela and several ministers to present the ‘RESET & LEAD’, The Malta Chamber’s Pre-Budget 2027 document. Containing 150+ proposals, the document is

MGA launches AI Gaming Charter following extensive industry collaboration

The Malta Gaming Authority (MGA), in collaboration with the Malta Digital Innovation Authority (MDIA), has officially launched the AI Gaming…

SME update

L’article SME update est apparu en premier sur Accountancy Europe .

VAT on Gambling in Malta from 1 October 2026

Legal Notice 86 of 2026 amends the VAT exemption for gambling under the Value Added Tax Act (Cap. 406) with effect from 1 October 2026. The Malta Tax and Customs Administration (MTCA) has published guidelines setting out which gambling supplies are exempt from

New RTS on share buy-back reporting and disclosure requirements

MFSA Circular on Commission Delegated Regulations | Implementing Amendments to the Market Abuse Regulation under the EU Listing Act

Registration Now Open for the FIAU Training Event on Money Laundering, Terrorist Financing and Sanctions Circumvention Risks

Update: Event sold out The Financial Intelligence Analysis Unit (FIAU) is pleased to announce that registration is now open for its upcoming training event on Money Laundering, Terrorist Financing and Sanctions Circumvention Risks, which will be held on the 8t

Competitiveness in the single banking market

EU banking sector competitiveness and regulatory simplification The European Commission’s Communication Competitiveness of the Banking Sector and the Single Market in Banking central message is that the EU banking sector is resilient and profitable but too fra

68% of Latin American businesses set to rapidly scale AI, but governance gaps remain

RSM, the leading global assurance, tax and consulting services provider to middle market businesses, has revealed Latin American businesses’ AI adoption ambitions could be constrained by governance and workforce challenges.

Inside Malta’s New Rescue Law: How a Restructuring Plan Becomes Reality

No Liquidation Committee? Here’s How a Shareholder Can Step in

International Standard on Auditing for Less Complex Entities

ISA for LCE adoption remains limited across Europe Adoption of the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) remains limited and concentrated in the Nordic countries. The standard provides an a

First edition of the BOV social week turns employee action into community impact

Bank of Valletta, in collaboration with the World Savings and Retail Banking Institute (WSBI), hosted its first-ever BOV Social Week, bringing employees together for a week of meaningful action in support of initiatives centred on people, communities and the e

The Malta Chamber launches Pre-Budget 2027 proposals: RESET and LEAD

The Malta Chamber of Commerce, Enterprise and Industry today launched its Pre-Budget 2027 document, titled RESET and LEAD, setting out more than 150 proposals aimed at driving structural reform across Malta’s economy and institutions. The document was presente

MGA to exhibit at SBC Summit Lisbon for the first time under the Make It In Malta banner

The Malta Gaming Authority (MGA) will exhibit at SBC Summit Lisbon 2026 for the first time, bringing Malta’s gaming ecosystem…

Financial aid and legal assistance for youths setting up their first start-up company

Youths between the ages of 18 and 30 who are entering the business world for the first time will be able to benefit from financial aid for fees related to setting up and maintaining the company, as well as a refund of legal costs related to its incorporation.

FATF warns of emerging risks in gaming and gambling and publishes new risk indicators

The Financial Intelligence Analysis Unit (FIAU) would like to inform subject persons that the Financial Action Task Force (FATF) has published a new report entitled, ‘Red Flag Risk Indicators – Risks of Gaming and Gambling’. As gaming and gambling services bec

MGA recognises the use of Qualified Electronic Signatures in submitted documentation

The Malta Gaming Authority (MGA) recognises the use of Qualified Electronic Signatures, as defined in Article 3(12) of Regulation (EU)…

CSB Group to attend the 2026 IVA Autumn Conference in Marseille

We are pleased to announce that Matthew Farrugia, our VAT Specialist, will be attending the 2026 Autumn Conference of the International VAT Association (IVA), taking place in Marseille, France, on 22 and 23 October 2026. This year’s conference, themed “Mediter

Bank of Valletta celebrates the people behind its success at annual awards ceremony

Bank of Valletta brought together hundreds of colleagues for the BOV People Awards, its annual celebration recognising employees and teams whose dedication, professionalism and ideas continue to drive the Bank forward. The ceremony recognised outstanding achie

The Cyprus Intellectual Property Box Regime

UK Immigration Update: What Employers and Sponsor Licence Holders Must Be Aware Of

The Cyprus 183-day Tax Residency Rule

The FIAU Supports the Launch of scamalert.mt

The Financial Intelligence Analysis Unit (FIAU) attended the official launch of scamalert.mt on 31 August 2026, reaffirming its commitment to raising awareness of financial crime risks and promoting consumer protection. scamalert.mt is a national scam awarenes

CSB Group Returns to SiGMA World 2026

CSB Group is pleased to announce its participation in SiGMA World 2026, taking place from the 2nd to the 5th of November 2026 at Fiera Roma in Rome, Italy. SiGMA World is set to bring together thousands of professionals from across the global gaming, technolog

The FIAU Publishes AML/CFT Supervisory Plan for 2026–2027

The Financial Intelligence Analysis Unit (FIAU) has published its AML/CFT Supervisory Plan for 2026–2027, outlining the supervisory priorities and interventions that will guide the Unit’s compliance monitoring activities during the third year of its five-year

The Concept of “Single Source” in the Equal Pay (Transparency and Reporting) Regulations

The principle of equal pay for equal work, or work of equal value, is a cornerstone of Maltese employment law, anchored in the Employment and Industrial Relations Act (Chapter 452 of the Laws of Malta) and progressively reinforced through Malta’s transposition

Convictions: Getting a Judgment Right

By Alec Carter, Paralegal When a court finds someone guilty of a criminal offence, most people focus on the outcome: was the accused convicted or acquitted? However, the law requires...

Managing Hybrid & Remote Work: Legal Pitfalls for Employers in Malta

Remote and hybrid work are no longer exceptional arrangements within Malta’s labour market. What began as a pandemic-driven necessity has since evolved into a permanent feature of modern working practices across many sectors. While Malta has not enacted a sing

CRD VI and Cross-Border Lending: What Third-Country Credit Institutions Need to Know

The adoption of the Sixth Capital Requirements Directive (“CRD VI” or the “Directive”) in July 2024 marks another significant step in the European Union (“EU”)’s efforts to strengthen the prudential framework governing banking activities, in particular with re

Malta Yacht Registration & Yachting Tax: Your Gateway to EU-Flagged Ownership

Malta is one of the world’s leading yachting jurisdictions and home to the Malta Ship Registry, with over 1,000 superyachts registered under the Maltese flag. Strategically positioned at the crossroads of Europe, North Africa, and the Middle East, Malta combin

Why institutional quality will define Europe's next digital finance chapter

Explore why digital asset firms must build institutional trust as MiCA regulation shifts from licensing to ongoing supervision across Europe.

Notice – Publications

Kindly note that, in view of the statutory requirements, the Malta Business Registry (MBR) will be required to issue the three-month notices on its portal or in the daily newspaper by the end of September in order to ensure that transactions may be duly finali

Camilleri Preziosi contributes to the Chambers Aviation: Finance & Leasing 2026 Global Practice Guide

Steve Decesare, Alexia Valenzia and Daphne Vassallo have authored the Malta Chapter for the Chambers Aviation: Finance & Leasing 2026 Global Practice Guide, published by Chambers and Partners. In summary, the Guide covers the following topics: 1) Aircraft and

Webinar: AI in Practice: Emerging legal risks and practical challenges

In this webinar, our speakers explored the first wave of AI-related disputes and claims emerging before the courts, highlighting the key lessons for businesses, legal teams and professionals.

CSB Group to Attend Outbound Summit USA 2026 in New York

CSB Group is pleased to announce its participation in Outbound Summit USA 2026, taking place from 25–26 September 2026 in New York, USA. The summit brings together investors, entrepreneurs, legal and tax professionals, wealth managers, family offices and inter

July 2026 – Your Global Summary of IFRS News and Developments

RSM World of IFRS summarises key matters arising from recent IASB discussions and decisions, highlights RSM thought leadership from around the world, and addresses an IFRS application question each month

13 New Professionals Join Malta's Register of Insolvency Practitioners

A new cohort of insolvency professionals has successfully completed the accredited Insolvency Course organised by the Malta Business Registry (MBR), marking an important milestone in strengthening the profession and enhancing expertise in the field. Following

Updates to the Companies Act (Register of Beneficial Owners) Regulations

On 10th July 2026, the Companies Act (Register of Beneficial Owners) (Amendment) Regulations, 2026 were published by virtue of Legal Notice 184 of 2026, which Regulations entered into effect immediately. Aimed at bringing the current Maltese beneficial ownersh

Publication of the Malta Business Registry Annual Report and Financial Statements 2025

Empowering Employees, Delivering Excellence Malta Business Registry reports another year of strong growth, digital transformation and international recognition The Malta Business Registry (MBR) has published its Annual Report and Financial Statements for the f

VAT Newsletter Q2 2026

Quarterly round-up covering the MTCA's overhaul of gaming VAT, Legal Notice 86 of 2026, recent local court decisions and the EU's ViDA package.

Informative Note – Entry into force of legislation

The Malta Business Registry (MBR) hereby informs the public that the following Companies Act (Register of Beneficial Owners) (Amendment) Regulations, 2026 (the "amending Regulations") have entered into force on the 10th July 2026 by virtue of Legal Notice 184

Rekwiżiti ta' Rappurtar Pubbliku Pajjiż b'Pajjiż (CbCR Pubbliku) Issa fis-Seħħ

Id-dispożizzjonijiet li jimplimentaw id-Direttiva (UE) 2021/2101 dwar il-publikazzjonijiet ta' informazzjoni dwar it-taxxa fuq id-dħul minn ċerti impriżi u fergħat daħlu fis-seħħ f'Malta b’mod effettiv permezz tal-Att XVIII tal-2024, li introduċa l-Artikoli 21

Malta's VAT and gaming tax reforms: key changes for the gaming sector

Practitioner overview of both reforms together, written for operators rather than advisers.

MTCA VAT guidelines: a turning point for gaming operators' VAT recovery

Argues the narrowed exemption is a net positive for many operators, because taxable output unlocks input VAT that was previously blocked.

MTCA guidelines on the place of supply of electronically supplied services

How the ESS definition now captures remote gambling, and why destination-based B2C taxation expands One Stop Shop obligations.

Guidelines issued on the new VAT regime for gambling and betting

Tax alert on the MTCA guidelines and what operators need to reassess before the exemption narrows on 1 October 2026.

Revised VAT treatment of gambling services — Legal Notice 86 of 2026

Side-by-side of the old and new exemption wording, and the three categories the Minister has approved as remaining exempt.

Enhancements to Malta's VAT and gaming tax frameworks

The regulator's view of the reform and how it sits alongside the gaming tax changes.

Press release — enhancements to the VAT and gaming tax frameworks

The MTCA's own announcement of the gaming VAT reform. Primary source for the 1 October 2026 commencement.

Malta: tax measures in the 2026 budget enacted

Summary of the Act published 10 March 2026, including VAT registration duties for non-Maltese established entities and extended deemed supplies of services.

Salient amendments to the Maltese VAT Act

What the Budget Measures Implementation Act changed in the VAT Act — refunds and cross-tax set-off, VAT-inclusive pricing, open market value between related parties.

VAT updates 2026

Review of 2025 VAT decisions from the Administrative Review Tribunal and the Court of Appeal, including director and representative liability.

Malta Budget 2026

Full budget analysis from the October 2025 speech, with the tax and VAT measures that became law the following March.

VAT registrations and de-registrations — FAQs

The authority's own guidance on Article 10, 11 and 12 registration, thresholds and de-registration. The reference to check before assuming a client's status.

Intra-community acquisitions and importations

Why goods arriving from another Member State are an acquisition and goods from outside the EU are an importation — two different mechanisms, two different boxes.

VAT returns and rates in Malta

Practical guide to the Maltese return, filing deadlines and the applicable rates. Useful orientation for anyone new to Malta VAT compliance.

VAT Directive 2006/112/EC — consolidated text

The consolidated Directive. Place of supply of services is Articles 43-59, taxable amount 72-92, exemptions 132-199 — worth checking directly before relying on a summary.

Tax and regulatory insights

Ongoing Maltese tax and regulatory commentary, including beneficial ownership reporting and the new tax residence framework taking effect in 2027.