Malta: Corporate/Commercial Law

The proposed amendments to the Control of Concentration Regulations (S.L. 379.08) represent a significant step in the continued evolution of Malta’s merger control regime.

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.

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.

Malta has established itself as one of Europe's most reputable jurisdictions for international business, corporate structuring, and cross-border investment.

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

Mr Mario Rossi is an Italian entrepreneur who has invested in several companies across Europe in different sectors. He owns 70% of a German manufacturing company, 60% of a Czech software company, and 80% of a Spanish distribution company.

Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks.

In 2026 Malta introduced the Corporate Sustainability Reporting Regulations, 2026 (Legal Notice 39 of 2026) ('the Regulations')...

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.