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Member Articles


Corporate Unit Update – Malta Audit Exemption Rules

The Audit Exemption Rules (L.N. 139 of 2025) (the “Audit Exemption Rules” or “Rules”), published on the 15th of July 2025, introduce a regulatory framework that eases compliance costs for certain categories of co ...

Amendments To Malta's Trusts and Trustees Act (Register Of Beneficial Owners) Regulations

By virtue of the Trusts and Trustees Act (Register of Beneficial Owners) (Amendment) Regulations, 2025 (Legal Notice 133 of 2025), a number of amendments have been made to the Trusts and Trustees Act (Register Of Benefic ...

Understanding The Application Of The 12% VAT Rate For Pleasure Boats

Author: Mr. Joseph FenechPublished: 02nd February 2024 Maritime Unit Following the issuance of a Legal Notice at the end of 2023, Malta’s Vat regulations on the hiring of pleasure boats have recently been tweaked thro ...

The Malta Flag Demonstrates Strong Maritime Performance In 2023/2024

Author: Mr. Joseph FenechPublished: 24th January 2024Maritime Unit Malta has once again demonstrated positive performance across all criteria assessed in the 2023/2024 Flag State Performance Table, as issued by the Inte ...

Court of Appeal Rules Against Plaintiff in IT Contract Dispute

Author: Dr Damien Degiorgio and Dr Ramona GaleaPublished: 19th January 2024Litigation Unit   James L. Hawkins V. Seasus Limited (C29821) (269/2015/1 LM)-Court of Appeal (superior jurisdiction) decided on the 18.01.202 ...

Malta Flag – Heightened Security Concerns in the Red Sea

Author: Mr. Joseph FenechPublished: 17th January 2024Maritime Unit In response to the intensifying security situation in the Red Sea area, the Malta Merchant Shipping Directorate has issued a Merchant Ship ...

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