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Updated January 2026. Malta has introduced significant changes to its labour migration framework, including a mandatory pre-departure course for all first-time Single Permit applicants from outside…
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Understanding the first employment of third-country nationals in Malta: Single Permit rules, the labour market test, employer accountability and the 2025 reforms.
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Legal Notice 188 of 2025 establishes an optional framework allowing entities to be taxed at a flat 15% final rate instead of Malta’s traditional full imputation…
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A practical guide for employers. Registration, FSS tax deductions, social security contributions, monthly duties and the end-of-year forms, step by step.
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With effect from 10 July 2025, Legal Notice 127 of 2025 amended the Register of Beneficial Owners Regulations, introducing a legitimate interest test for access.
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A step-by-step guide for employers covering recruitment, contracts, work permits, Jobsplus registration, leave entitlements and termination under Maltese law.
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How do we assess accounting entries from a VAT perspective? Four questions that determine the correct VAT treatment of any transaction under the EU VAT Directive.
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In a landmark March 2025 judgment, Malta’s Court of Appeal extended the scope of fiduciary duties to employees in senior or managerial positions under Article 1124A…
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