Malta: Shareholders

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Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.

Building Trust Through Transparency: ESMA's 2025 Sustainability Reporting Priorities

For public interest companies with more than 500 employees ("Wave 1 companies"), 2025 marks the first reporting year under the Corporate Sustainability Reporting Directive ("CSRD").

Malta Commercial

MT

Mamo TCV Advocates

An Overview Of FITWI: A New Regime For Maltese Corporate Tax

Malta's company tax system has long been based on a full imputation system. Under this system, a Maltese company pays tax (at the standard 35% rate) on its profits, and any tax paid is "imputed" to shareholders...

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GTG

Final Income Tax Without Imputation Regulations 2025

Through Legal Notice 188 of 2025, published on 2 September 2025, the Minister responsible for finance introduced the Final Income Tax Without Imputation Regulations...

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CSB Group

Corporate Accountability Redefined: Insights Into The New Corporate Sustainability Due Diligence Directive

The EU has built a robust legislative framework to aid its transition into a low carbon economy. A recent addition is the Directive on corporate sustainability due diligence ("CSDDD" or "Directive").

Malta Commercial

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FFF Legal

Corporate Unit Update – Audit Exemption Rules

Malta Accounting

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FFF Legal

Doing Business In Comparative Guide

Malta Commercial

MT

Mamo TCV Advocates

Securing A Security – Latest Amendments To The Companies Act On Share Pledges

Malta Commercial

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GVZH Advocates

Right Of Usufruct Of Company Shares

Malta Commercial

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GTG

Malta's New Simplified Liquidation Procedure

Malta Commercial

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BDO Malta

Legal Notice 139 Of 2025: Audit Exemptions And Their Impact On Shipping Organisations In Malta

Malta Commercial

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CSB Group

Recent Amendments To Malta's Companies Act

Malta Commercial

GA

Ganado Advocates

Audit Exemption Rules 2025

Malta Accounting

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BDO Malta

Navigating Trade Wars: Establishing Robust Corporate Structures In Malta

Malta International

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Chetcuti Cauchi Advocates

BOV Holds 51st Annual General Meeting

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Finance Malta

The Supporting Team Behind Malta's Trusted Corporate Services Provider (Video)

Malta Commercial

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CSB Group

Building Trust Through Transparency: ESMA's 2025 Sustainability Reporting Priorities

Malta Commercial

MT

Mamo TCV Advocates

10.8 – Luke Hili Meets Liz Barbaro Sant And Sacha Said (Podcast)

Malta Commercial

GA

Ganado Advocates

10.4 – Paul Falzon Meets Kenneth Abela (Podcast)

Malta Commercial

GA

Ganado Advocates

Relocate To Malta – Citizenship & Residence Planning (Video)

Malta Immigration

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CSB Group

New FIAU Guidance On Red Flags In Financial And Non-Financial Information

A new guidance document titled "Key Red Flags in Financial Statements and other Non-Financial Information: Insights from the FIAU" has been published to assist subject persons...

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BDO Malta

Additional MiCA RTS And ITS Enter Into Force

Further to our previous update where we saw 4 Regulatory Technical Standards (RTS) under the Markets in Crypto-Assets Regulation (MiCA) coming into force, 5 new RTS and an Implementing...

Malta Technology

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GTG

The Requisites For The Issuance Of A Precautionary Warrant Of Prohibitory Injunction

On 4th March 2025, the Civil Court (Commercial Section), presided by Madame Justice Audrey Demicoli, in the case "Advocate Joseph Mizzi as Special Attorney of Iurii Degtiar and Mykhailo...

Malta Commercial

GA

Ganado Advocates

GVZH Newsletter Q1 March 2025

We are delighted to introduce the first edition of our 2025 newsletter, featuring a selection of timely and thought-provoking legal insights.

Malta Commercial

GA

GVZH Advocates

Should Directors Or Shareholders Be Responsible For Representations & Warranties In A Share Purchase Agreement?

Malta Commercial

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GVZH Advocates

The Use Of Share Capital By Maltese Companies

Malta Commercial

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GTG

Shareholders' Rights To Information

Malta Commercial

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GVZH Advocates

To Buyback Or Not To Buyback: Various Legal And Practical Considerations On Share Buybacks

Malta Commercial

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GTG

The Company Recovery Procedure Under Malta's Companies Act: Rescuing Businesses From Financial Difficulties

Malta Commercial

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GTG

Non-Profit Companies: A Contradiction Or A Practical Tool?

Malta Commercial

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Ganado Advocates

Corporate Law Malta: Understanding Pledging Of Shares

Malta Commercial

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GTG

Liquidation Process In Malta: Voluntary Winding Up Explained

Malta Commercial

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Papilio Services Limited

The Power Of Effective Employee Incentive Schemes

Malta Employment

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Grant Thornton Malta

Creditor's Voluntary Winding Up

Malta Commercial

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Ganado Advocates

Corporate Law Malta: Understanding Pledging Of Shares

In Maltese corporate law, the notion of pledging over shares refers to the conferring upon the pledgee (the creditor) the right to obtain payment out of the shares with privilege over other creditors.

Malta Commercial

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GTG

Liquidation Process In Malta: Voluntary Winding Up Explained

Liquidation may be a step that needs to be considered by a director of a Maltese company when a company is no longer needed or has become insolvent. The process involves placing the company into dissolution.

Malta Commercial

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Papilio Services Limited

The Power Of Effective Employee Incentive Schemes

In the dynamic landscape of modern business, the true hallmark of success lies in the hands of dedicated employees.

Malta Employment

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Grant Thornton Malta

Creditor's Voluntary Winding Up

Following the first article in this series dealing with the process of a member's voluntary winding up (the "MVWU"), the focus of this article will shift to the second mode of voluntary winding up which...

Malta Commercial

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Ganado Advocates

Separate Juridical Personality And The Lifting Of The Corporate Veil

Malta Commercial

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GTG

Cross-Border Movement Of Companies Within The European Union

European Union Member States faced a 31st January 2023 deadline by when they needed to transpose the provisions of Directive (EU) 2017/1132 (the "Mobility Directive") within their respective national law.

European Union Commercial

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Papilio Services Limited

CSDDD – Whatever Happened To Article 25?

Many will have heard of the relatively recent adoption of the Corporate Sustainability Due Diligence Directive (CSDDD or CS3D) by the European Parliament back in April 2024. Indeed, after much political haggling...

Malta Commercial

GA

Ganado Advocates

Family Businesses In Malta: Challenges & Opportunities

Family businesses, which contribute considerably to the GDP and employment of the country, are the backbone of the Maltese economy.

Malta Law Practice

PS

Papilio Services Limited

Bank Of Valletta Holds Its 50th Annual General Meeting

Bank of Valletta held its 50th Annual General Meeting during which, BOV Chairman Dr Gordon Cordina, and CEO Kenneth Farrugia, together with the Bank's Directors...

Malta Commercial

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Finance Malta

Corporate M&A 2024 - Law And Practice

Malta Commercial

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Finance Malta

Corporate M&A In Malta

Malta Commercial

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Ganado Advocates

A Comprehensive Guide To Registering A Company In Malta

Malta Commercial

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The Sovereign Group

Unlocking Tax Efficiency: Malta's Fiscal Unity Regime

CG

CSB Group

Steering Through Corporate Governance: The Company Defunct Procedure And Its Implications

Malta Commercial

GA

Ganado Advocates

Do Employee Share Options Encourage Employee Retention?

Malta Commercial

FM

Finance Malta

Malta's Compliance Progress: OECD Report And Future Steps

Malta Compliance

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FFF Legal

Do Employee Share Options Encourage Employee Retention?

Malta Employment

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CSB Group

GRC In Malta: Governance And ESG – Navigating The Intersection Between Profit And Purpose

Malta Commercial

GA

Ganado Advocates

The Right To Appoint A Liquidator In The Case Of A Vacancy In Such Office

Malta Commercial

GA

Ganado Advocates

Corporate Law 22.1.24 The Lifting Of The Corporate Veil View

Malta Commercial

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Fenech & Fenech Advocates

FIAU Thematic Review On Company Service Providers When Providing Company Formation Services

Malta Commercial

GA

Ganado Advocates

FIAU Thematic Review On Company Service Providers When Providing Company Formation Services

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Finance Malta

Succession Planning, ESG And Appointment Of Independent Directors In Family Run Businesses

Malta Commercial

GA

Ganado Advocates

ESMA Issues Second Consultation Package Under MiCA

European Union Technology

GA

Ganado Advocates

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Latest Videos

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Why Fiduciary Services Are The Key To Unlocking Cyprus Company Growth? (Video)

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CYAUSE Audit Services Ltd

Cyprus Tax Benefits: 12.5% Corporation Tax, 0% Divided Tax, And More (Video)

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CYAUSE Audit Services Ltd

Company Formation In Slovakia 2023 (Video)

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Zugimpex International GmbH

Register Your Company In Malta (Video)

CG

CSB Group

Malta Company Formation Agents (Video)

CG

CSB Group

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