Insights

Why Aviation is Different
Navigating VAT in the Skies Why Aviation is Different
This article explores the unique VAT landscape in the aviation industry, focusing on international passenger transport and aircraft leasing. It explains how Maltese and EU VAT laws apply to airlines, the role of Air Operator Certificates, and the difference between dry and wet leases.
Michela Scicluna
| 3 min read |
Turning Pay Transparency Compliance into a Competitive Edge
Strategic Insight Turning Pay Transparency Compliance into a Competitive Edge
Explore how Malta's mid-sized firms can transform EU Pay Transparency Directive compliance into a strategic advantage. Uncover actionable steps to boost pay equity, strengthen employer branding, and build a culture of trust and operational excellence.
Anne Marie Degabriele
| 3 min read |
Malta's New 15% Final Tax Regime
What It Means for Businesses Malta's New 15% Final Tax Regime
On 2 September 2025, Malta enacted Legal Notice 188 of 2025, introducing an elective 15% Final Income Tax Without Imputation regime. This new framework allows Maltese companies, certain bodies of persons, and trusts to opt for a flat 15% tax on chargeable income, replacing the traditional full imputation system. The regime includes a five-year lock-in period, exclusion for certain dividend income, and a safeguard rule ensuring tax liability is not lower than under the ordinary system. designed to align with global tax reforms such as OECD's Pillar Two, this move offers businesses strategic flexibility and international tax clarity.
Luke Aquilina
Michael Agius
| 3 min read |
It's Time for the EU to Rethink Financial Regulation
Function Over Form: It's Time for the EU to Rethink Financial Regulation
As the EU introduces MiCA, PSD3, and the FIDA framework, this insight examines the need for a principle-based regulatory approach that prioritises trust, consumer protection, and market integrity. It highlights the risks of regulatory fragmentation and outlines how Grant Thornton Malta helps clients adapt and innovate within this evolving landscape.
Wayne Pisani
| 2 min read |
Interest on Overdue Payments: Maltese Law and the EU Late Payments Directive
Navigating Interest Interest on Overdue Payments: Maltese Law and the EU Late Payments Directive
This article explains the legal framework for interest on overdue payments in Malta, including the EU Late Payments Directive, Legal Notice 272 of 2012, and creditor rights. It covers applicable interest rates, automatic entitlements, recovery costs, and exceptions under the Civil Code.
Wayne Pisani
| 1 min read |
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