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.
Tri-Mer Launches New Salary & Tax Calculator for 2025–2028
Explore our new Salary & Tax Calculator designed to help you project your tax liability under the updated brackets for 2025–2028. Try it now on our website.
FIAU Issues Guidance on Key Red Flags in Financial and Non-Financial Information
The FIAU has issued guidance outlining key red flags in financial statements and other non-financial information, aimed at helping subject persons identify potential indicators of money laundering and terrorist financing.
Malta Budget 2026 – Key Highlights and Insights
The Malta Budget 2026 introduces a range of measures aimed at supporting sustainable growth, investment, and innovation. Tri-Mer Services has prepared an overview highlighting the key fiscal, social, and business measures announced. Download our summary to explore how these updates may impact you and your business.
HT Digital Expands to Malta in Partnership with Tri-Mer Services
HT Digital, a leading global provider of professional services in the digital asset space, has launched operations in Malta. Led locally by Ian and Marco Mercieca through Tri-Mer Services, HT Digital Europe will bridge London’s expertise with Malta’s growing role as a hub for digital assets under the MiCA framework.