Articles & Publications

Amendments to the Companies Act

On the 26 October 2021, Maltese Parliament enacted Act LX of 2021, which includes a number of amendments to the Companies Act.  Such amendments are aimed at enhancing transparency of information concerning directors and shareholders of companies registered in...

Various amendments to the Companies Act in the pipeline

The Government of Malta has recently published Bill No. 233 which proposes a number of amendments to the Companies Act (Chapter 386 of the Laws of Malta). We have summarised below the main amendments which we can find in the Bill: Documents required to be delivered to...

An ACT to implement the Budget Measures for the financial year 2021

The Malta Government has on the 16th April 2021, by means of ACT XVIII of 2021 published and enacted a new Act which will be implementing the budget measures for the year 2021.  The budget measures  were announced by the Minister of Finance in his...
Investment Aid 2021 Regulations

Investment Aid 2021 Regulations

The Investment Aid 2021 Regulations, introduced by L.N. 156 of 2021, provide assistance in the form of tax credit or a cash grant to qualifying undertakings. The aim of the scheme is to encourage the setting up of new establishments and the expansion and development...

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Business Re-Engineering Scheme

Business Re-Engineering Scheme

The business re-engineering scheme aims to assist businesses, specifically small and medium–sized enterprises, in making key changes in the way they operate in order to address the challenges which have been brought along by the pandemic. It applies to businesses who...

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Amendments to Stamp Duty Regulations

Amendments to Stamp Duty Regulations

Following the Budget Speech by the Minister of Finance last month, a new legal notice L.N.427 of 2020 has been introduced, bringing into effect the following changes and extensions to the current stamp duty regulations.  Second Time Buyers Scheme  The stamp duty...

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The Budget Measures Implementation Act 2021

The Budget Measures Implementation Act 2021

Following last week’s budget speech for the year 2021, the Government has published the bill which will implement the budget measures for next year.  The following are the salient income tax and stamp duty measures which are being proposed in this bill....

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