Malta: Corporate and Company Law

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Article
FIAU Revises Implementing Procedures Part I
The Financial Intelligence Analysis Unit (FIAU) has issued updated Implementing Procedures Part I, introducing significant changes to beneficial ownership identification requirements and employee screening obligations. These amendments affect how subject persons must conduct due diligence on beneficial owners of trusts and legal arrangements, while also modifying the documentation requirements for employee vetting processes.
Malta Commercial
GA
Ganado Advocates
Article
Shareholders’ Agreements Vs Articles Of Association: Which Document Prevails Under Maltese Law?
When shareholders use both constitutional documents and private agreements to govern their company, conflicts can arise that challenge corporate governance. This analysis examines which instrument takes precedence under Maltese law when the Memorandum and Articles of Association clash with a shareholders' agreement, drawing on key judicial precedents and the fundamental principles of company law.
Malta Commercial
GA
Ganado Advocates
Article
The Wunner Decision: Directors’ Personal Liability In Cross-Border Operations
The Court of Justice of the European Union's landmark Wunner decision fundamentally reshapes director liability across the EU by permitting personal lawsuits against directors of companies operating cross-border, even when they hold valid licenses in their home jurisdiction. Can directors of Maltese companies still rely on separate legal personality protections when serving consumers across multiple Member States, or has the corporate veil been effectively pierced by this controversial judgment?
Malta Commercial
CP
Camilleri Preziosi Advocates
Article
Does an email regarding an insider list and a trading ban amount to inside information?
The Court of Justice of the European Union examines whether notifying someone of their inclusion on an insider list, coupled with a trading prohibition, constitutes inside information under the Market Abuse Regulation. This landmark case explores the boundaries between procedural communications and legally significant disclosures that could impact investment decisions.
Malta Finance
GA
Ganado Advocates
Article
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
Article
Guidelines On The Tax Treatment Of Highly Skilled Individuals Rules
Malta's Tax & Customs Administration has issued comprehensive guidelines clarifying the 15% tax regime for highly skilled individuals, introducing progressive income thresholds that increase every five years and establishing transitional arrangements for aviation sector roles. The guidelines address critical implementation details including annual tax option exercises, competent authority designations, and role eligibility criteria that prioritize job functions over titles.
Malta Employment
GT
Grant Thornton Malta
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