Malta’s Beneficial Ownership Rules Have Changed: What Companies Need to Know
Malta’s beneficial ownership rules have been updated following the introduction of Legal Notice 184 of 2026. The changes introduce Form BO4 and new requirements for companies to assess whether their register of members may serve as their beneficial owners register. Companies should review their position and determine whether any additional filings are required ahead of the transitional deadline.
Malta Introduces New Individual Tax Programme Rules Effective from 1 January 2027
Legal Notice 195 of 2026 introduces significant updates to Malta’s Individual Tax Programmes. From revised programme names and registration fees to updated property requirements and residency conditions, discover the principal changes that will apply to new applicants from 1 January 2027.
Malta’s New Equal Pay Regulations Are Now in Force: What Employers Need to Know
Malta’s new Equal Pay Regulations are now in force, introducing significant obligations for employers relating to pay transparency, recruitment practices, employee rights, and gender pay gap reporting.
New MicroInvest 2026: Higher Tax Credits and Greater Flexibility
The new MicroInvest scheme introduces higher tax credits and the ability to claim multiple years of costs.
CSRD & ESRS in Malta: What Audit Clients Need to Know
The introduction of the CSRD in Malta marks a significant shift in how organisations approach reporting, governance, and risk management. With mandatory sustainability disclosures and assurance now being phased in, audit clients must adapt quickly to new ESRS requirements, strengthen internal controls, and ensure data reliability. This article outlines who is in scope, key obligations, and how organisations can effectively prepare for compliance.
Changes to Tax Exemption on Pension Income for Maltese Residents – Legal Notice 53 of 2026
Legal Notice 53 of 2026 introduces significant changes to the tax treatment of pension income. From 2026 onwards, qualifying pensioners may benefit from a tax exemption on pension income up to €37,104, together with a tax rebate of up to €540 where additional income is subject to tax. Read our full article to understand how these amendments may impact your tax position.
ISA for Less Complex Entities
A new auditing standard issued by International Auditing and Assurance Standards Board aims to provide a more proportionate audit approach for less complex entities, while maintaining the same level of reasonable assurance as traditional ISAs.
MicroInvest 2026 Malta – Complete Guide for SMEs
The MicroInvest 2026 Scheme is now open, offering eligible SMEs and self-employed individuals up to 45% tax credit on qualifying 2025 business investments. Review eligibility criteria, qualifying costs, and key deadlines.
SME Fund 2026 – EU Support for Trademark Registration
The SME Fund 2026 offers SMEs up to 75% reimbursement on trademark registration fees. With funding available until 04 December 2026 or until the budget is fully used, early action is strongly recommended to secure support.
Artificial Intelligence and the Accounting Landscape
Artificial Intelligence is rapidly transforming the accounting profession, shifting the focus from manual processes to real-time insights and strategic decision-making. Discover how AI and cloud-based accounting tools are reshaping finance functions, enhancing accuracy, and empowering businesses to operate more efficiently and confidently.