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
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
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
Optimizing Intellectual Property & Royalties: Key Income Tax considerations for IP Holders in Malta
When selecting a jurisdiction for the holding of intellectual property (“IP”), Malta merits strong consideration. Apart from being a member of the European Union, Malta offers
