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3 June 2026

Operating Within A Framework The Industry Already Knows, Trusts

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WH Partners

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We are a law firm with a strong focus on assisting businesses fuelling the digital economy and not only in the territories we operate in. We have offices in Malta, Italy, Romania, and we operate Czech, Polish and UAE desks, as well as having a worldwide network of correspondent firms. We have a well-established practice advising clients on (in no particular order) fintech, gaming & gambling, corporate, M&A, tax, dispute resolution, corporate finance, intellectual property, data privacy and personal data processing, consumer protection & advertising, real estate, employment & immigration matters, sports, technology & media, competition & state aid. Our firm and several of our lawyers are highly ranked by Chambers & Partners, Legal 500, IFLR1000 and Who’s Who Legal.
Malta's iGaming regulatory framework faces scrutiny as industry experts examine whether its first-mover advantage can withstand growing competition from emerging jurisdictions. The discussion explores how regulatory agility, professional services infrastructure, and strategic policy reforms like the Recognition Notice framework and revised VAT treatment position Malta to maintain its leadership in the global online gambling sector.
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In an interview with Times of Malta, Robert Zammit discussed Malta’s position as a leading iGaming jurisdiction and what is needed to sustain that advantage in an increasingly competitive landscape.

Malta has established itself as a strong jurisdiction for iGaming – is this position sustainable?

Sustainable, yes, but not passively. Malta’s real advantage was being a first mover; it built the regulatory framework before most jurisdictions understood what iGaming was. That head start translated into an ecosystem in the form of talent, legal infrastructure, and institutional knowledge, that competing jurisdictions have found difficult to replicate. Being established here means operating within a framework that the industry already knows and trusts. That said, first-mover advantage erodes without continued agility.

What does Malta need to maintain this position?

The same instinct that got Malta here: the willingness to engage with new technologies and emerging business models before the regulatory consensus forms. Not every initiative will land. Some bets pay off, others don’t. The posture of early engagement is what keeps Malta relevant. The Recognition Notice framework is a good example of this thinking in practice, as it provides a mechanism for operators already licensed in comparable jurisdictions to operate in or from Malta without going through a full licensing process, thereby reducing friction without compromising standards.

Which are Malta’s competing jurisdictions – and how is Malta ‘fighting’ back?

In practice, many operators hold multiple licences, and the real competition is not about the licence itself. It is about the broader environment: tax treatment, talent availability, legal certainty. This is where Malta’s approach to adjacent legislation matters. The recent overhaul of Malta’s VAT framework for online gambling, effective October 2026, is a case in point. By clarifying that online gambling qualifies as electronically supplied services, meaning VAT follows the player, not the operator, Malta has improved the fiscal position for operators established here.

How does Malta balance its regulatory framework while maintaining attractiveness?

By being firm where it counts, including AML, player protection and responsible gambling, and pragmatic everywhere else. What distinguishes the MGA is not just the rules it sets, but its willingness to engage. There is genuine room for dialogue. Operators and their advisers can raise concerns, test interpretations and discuss novel scenarios with the regulator before committing to a course of action. The MGA’s practice of publishing formal consultations before introducing policy changes is a tangible expression of this. Industry input is actively sought, and it visibly shapes outcomes. That open-door culture is rarer than it sounds, and it matters enormously when businesses are navigating new product types or market structures.

Regulation is not a sole actor – what other elements does Malta need to maintain its advantage?

The professional services ecosystem is as strategic as the regulatory framework. Operators choose jurisdictions based partly on access to experienced lawyers, tax advisers and compliance professionals who understand the industry. That depth exists in Malta and sustaining it through specialisation and talent retention is not a soft consideration, but a competitive one.

Originally published by Times of Malta,26 May 2026.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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