Malta: M&A/Private Equity

Malta’s corporate tax regime is designed to support international businesses, offering a compliant and flexible framework for companies operating across borders.

Malta's Competition Authority has published its response to public consultation on proposed reforms to merger control regulations, introducing revised turnover thresholds and new call-in powers.

Modern family wealth is increasingly international. Entrepreneurs, investors, and high-net-worth families often hold assets across multiple jurisdictions, while family members may reside in different countries.

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.

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.

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.

Expanding a business internationally presents valuable opportunities – but success depends on structure and foresight.

At first glance, the surge in mergers and acquisitions across Malta over the past two years might suggest a maturing market finally finding its rhythm.

The Small Claims Tribunal Act (Chapter 380 of the Laws of Malta) has undergone a noteworthy transformation with the proposal of the Small Claims Tribunal (Amendment) Act, 2025.