Malta: Corporate/Commercial Law

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The Prescriptive Period Of Companies Act Penalties

In P.L. u ………… Limited (C …….) v. Ir-Reġistratur tal-Kumpaniji, decided by the Court of Appeal (His Hon. Chief Justice Mark Chetcuti, Mr. Justice Christian Falzon Scerri, Madam Justice Josette Demicoli) on 25 November 2025, the Court delved into the prescriptive period of penalties imposed on companies in terms of the Companies Act, 1995, Chapter 386 of The Laws of Malta (the “Act“).

Malta Commercial

GA

Ganado Advocates

Malta Trusts And Wealth Planning: A Practical FAQ For International Clients

Malta holds a respected position in international wealth planning, offering a legal framework that combines robust asset protection, strategic flexibility, and EU-aligned regulatory oversight.

Worldwide Commercial

DG

Dixcart Group Limited

Not Just Work — Here’s How We Have Fun | Life At CSB Group (Video)

A look back at the moments that brought our team together. From celebrations to milestones, our company events are all about people, connection, and shared success. ��

Malta Commercial

CG

CSB Group

The Introduction Of The Credit Review Office

Malta's credit landscape is changing. The Credit Review Office Act marks a meaningful shift in how credit relationships between lending institutions and their customers are expected to operate in Malta.

Malta Commercial

CP

Camilleri Preziosi Advocates

What The Declarant Deadline Means For Businesses Importing Into The EU

Malta Commercial

GT

Grant Thornton Malta

Legal & Regulatory Updates | March Issue

Malta Commercial

GA

GVZH Advocates

Deals In A World That Never Stands Still

Malta Commercial

GA

Ganado Advocates

Simplified Dissolution Of Inactive Companies Under Maltese Law

Malta Commercial

PS

Papilio Services Limited

A Court Built For Business: Malta’s Commercial Court Returns

Malta Commercial

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Camilleri Preziosi Advocates

The (Re) Establishment Of The Commercial Court: A Strategic Evolution

Malta Commercial

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WH Partners

FITWI: A Strategic Development In Malta’s Corporate Tax Landscape

Malta Commercial

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Dixcart Group Limited

Is Court Involvement Needed To Wind Up A Company? If So, When And Why?

Malta Commercial

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Mamo TCV Advocates

Malta Register Of Beneficial Ownership Of Companies

Malta Commercial

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BDO Malta

Why Choose A Malta Company Service Provider

Malta Commercial

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Papilio Services Limited

Malta Citizenship By Merit Law Explained

Malta Immigration

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Chetcuti Cauchi Advocates

Amendments To The Employment And Industrial Relations Act – Bill No. 166 Of 2026: Key Changes

Malta Employment

CP

Camilleri Preziosi Advocates

Probation In Maltese Employment Law

Malta Employment

GA

GVZH Advocates

Not Just Work — Here’s How We Have Fun | Life At CSB Group (Video)

Malta Commercial

CG

CSB Group

10.12 – Luke Hili Meets Jean-Claude Maher (Podcast)

Malta Commercial

GA

Ganado Advocates

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Malta Trusts And Wealth Planning: A Practical FAQ For International Clients

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Proposed Reforms To Malta’s Merger Control Framework: Striking The Right Balance

The proposed amendments to the Control of Concentration Regulations (S.L. 379.08) represent a significant step in the continued evolution of Malta’s merger control regime.

Malta Anti-trust

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Deals In A World That Never Stands Still

The global M&A market has entered a new era. Following a prolonged slowdown between 2022 and 2024, deal volumes and values began recovering steadily from mid-2025, and that momentum has continued into 2026.

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Malta–US Tax Treaty: Structuring Transatlantic Companies For Efficiency And Compliance

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Malta NCA Issues Guidelines On Penalties For Competition Law Infringements

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As of 31 March 2026, companies importing carbon intensive goods into the European Union reached a defining moment: the deadline to submit their application to become an authorised CBAM declarant.

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Legal & Regulatory Updates | March Issue

We are pleased to share the first edition of our Legal & Regulatory Updates for 2026, bringing together practical legal insight on key developments shaping Malta’s legal and business landscape.

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OECD Side-By-Side Package Secures Future Of Pillar Two

On 5 January 2026, the OECD released long-awaited administrative guidance on the “Side-by-Side” system (SbS system) under the Pillar Two global minimum tax rules. The 88-page guidance package introduces four new safe harbours, extends the transitional Country-by-Country Reporting (CbCR) safe harbour and implements the SbS system agreed by the G7 and the US on 28 June 2025.

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Europe Needs To Stop Making It Hard To Build Companies

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FITWI: A Strategic Development In Malta’s Corporate Tax Landscape

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

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Corporate and Company Law

The Prescriptive Period Of Companies Act Penalties

In P.L. u ………… Limited (C …….) v. Ir-Reġistratur tal-Kumpaniji, decided by the Court of Appeal (His Hon. Chief Justice Mark Chetcuti, Mr. Justice Christian Falzon Scerri, Madam Justice Josette Demicoli) on 25 November 2025, the Court delved into the prescriptive period of penalties imposed on companies in terms of the Companies Act, 1995, Chapter 386 of The Laws of Malta (the “Act“).

Malta Commercial

GA

Ganado Advocates

The CP Legislative Updates Series – March 2026

There were several important legislative changes which were published over the course of March 2026. Below is an overview of the key updates across different areas.

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Camilleri Preziosi Advocates

Malta Trusts And Wealth Planning: A Practical FAQ For International Clients

Malta holds a respected position in international wealth planning, offering a legal framework that combines robust asset protection, strategic flexibility, and EU-aligned regulatory oversight.

Worldwide Commercial

DG

Dixcart Group Limited

The Introduction Of The Credit Review Office

Malta Commercial

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Camilleri Preziosi Advocates

Corporate Sustainability Reporting Regulations, 2026 (Legal Notice 39 Of 2026): A New Era Of Environmental, Social & Governance ('ESG') Transparency In Malta

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What The Declarant Deadline Means For Businesses Importing Into The EU

Malta Commercial

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Legal & Regulatory Updates | March Issue

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Deals In A World That Never Stands Still

Malta Commercial

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OECD Side-By-Side Package Secures Future Of Pillar Two

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