Statutory Audit in Malta: What Directors Need to Know in 2026
Malta introduced a real audit exemption for accounting periods from 1 January 2025, but the thresholds are small and most trading companies still need a full audit. What the law as
Use and Enjoyment: The Evidence That Sets Your VAT Rate
Ask a VAT inspector what decides a yacht leasing case and they will not talk about the structure. They will talk about the file. Malta’s leasing framework can bring the effec
How Malta’s Tax Framework Works for Yacht Owners
In 2010, the European Court of Justice ruled on a yacht charter case that most owners have never heard of. Bacino Charter Company had chartered its vessel on the high seas and trea
Malta’s Ship Registry: The Numbers Behind the Largest in Europe
In 1973, Malta’s ship registry had 27 vessels. By Q1 2025, the main register crossed 10,000 for the first time. By November, the fleet sat at approximately 89 million gross tonne
Your Yacht’s Flag Is a Jurisdiction, Not a Formality
The vessel is acquired, the survey is done, the berth is arranged. Then someone asks where to register it. By that point, the decision is rushed and the options are narrower than t
Registering Your Yacht Under the Malta Flag
Twenty thousand yachts fly the Maltese flag. More than 850 of them exceed 24 metres. Malta’s ship registry is the largest in the European Union, the sixth-largest in the world, a
