Malta: Corporate Governance

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Article
Why Sustainability Reporting Still Matters For Maltese Companies
For most Maltese companies, mandatory sustainability reporting has quietly disappeared following the Omnibus package's raised thresholds. While the legal obligation may have changed, the fundamental business reasons for taking sustainability seriously remain intact. This analysis explores why sustainability still matters beyond compliance, what lenders now expect regardless of company size, and which regulations still apply even when CSRD doesn't.
Malta Commercial
GT
Grant Thornton Malta
Article
The Enforcement Shift: Why Cyber-Negligence In Malta Now Carries Direct Liability
Recent legislative changes in Malta have fundamentally transformed cybersecurity from a technical IT concern into a critical matter of corporate governance and legal liability. With the introduction of Legal Notice 89 of 2026 and the rise of AI-enabled cyber threats, organizations now face direct enforcement mechanisms and heightened expectations for cyber-risk management that can expose both companies and their directors to significant consequences.
Malta Technology
GA
GVZH 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
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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