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The latest regulatory updates, insights and industry news from the zeta. team.

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AI Usage Under Scrutiny: MFSA Sets Clear Governance and Risk Expectations for Licence Holders
Advisory and Structuring

AI Usage Under Scrutiny: MFSA Sets Clear Governance and Risk Expectations for Licence Holders

From governance and model oversight to outsourcing, data integrity, and explainability, the message is clear: AI adoption must be controlled, accountable, and aligned with regulatory expectations. Firms are expected to critically assess their AI use, identify gaps, and take action, before supervisory pressure increases.

09.06.2026
Equal Pay Transparency in Malta: What Employers Need to Do Now
Corporate Administration

Equal Pay Transparency in Malta: What Employers Need to Do Now

Equal pay in Malta has just moved from principle to hard obligation. The new Equal Pay (Transparency and Reporting) Regulations transpose the EU Equal Pay Transparency Directive into Maltese law and introduce far‑reaching duties on employers. From mandatory Pay Gap Reports for organisations with 100+ employees, to potential Joint Pay Assessments where unexplained gaps of 5% or more persist, the Regulations significantly raise the bar on pay transparency and enforcement.

08.06.2026
Malta Expands Film Incentives to XR: A New Era for Immersive Productions
Advisory and Structuring

Malta Expands Film Incentives to XR: A New Era for Immersive Productions

This update formally recognises Extended Reality (XR), including virtual reality, augmented reality, and mixed reality, positioning Malta as a forward-looking jurisdiction for immersive and interactive productions.

25.05.2026
Malta Increases Protected Salary Threshold for Garnishee Orders
Corporate Administration

Malta Increases Protected Salary Threshold for Garnishee Orders

As of 22nd May 2026, the Salaries or Wages (Exemption from Attachment) Order 2026 increases the protected minimum salary threshold to €1,350 per month, with any amount above that potentially subject to garnishee proceedings, subject to the applicable legal safeguards.

25.05.2026
Malta’s UN Pension Programme in 2026: Retirement Lifestyle Meets Strategic Tax Planning
Residency

Malta’s UN Pension Programme in 2026: Retirement Lifestyle Meets Strategic Tax Planning

Our latest article revisits the programme with a focus on what matters most in practice: the complete Maltese tax exemption on qualifying UN pension income, the remittance basis of taxation and the non-taxable treatment of foreign capital gains as an exit strategy-route.

25.05.2026
Heads-Up for Employers: Malta Introduces Key Changes to Leave and Wage Rules
Corporate Administration

Heads-Up for Employers: Malta Introduces Key Changes to Leave and Wage Rules

Malta Introduces Key Changes to Leave and Wage Rules

05.05.2026
The Limits of Settlor Control: Reserved Powers in Maltese and Italian Trust Law
Fiduciary

The Limits of Settlor Control: Reserved Powers in Maltese and Italian Trust Law

How much control can a settlor retain without undermining trust validity? The answer varies dramatically between jurisdictions. Understanding the substantive governance requirements has never been more critical for cross-border estate planning.

05.05.2026
Short-Lets Under the Spotlight: Key Changes in Malta’s 2026 Tourism Accommodation Regulations
Advisory and Structuring

Short-Lets Under the Spotlight: Key Changes in Malta’s 2026 Tourism Accommodation Regulations

Background  On the 15th of April 2026, Malta published the Tourism Accommodation Regulations 2026 (L.N.92.2026) (hereinafter the ‘Regulations’), establishing a new operating licence regime which will

17.04.2026
What the New Guidelines Mean for Malta’s Highly Skilled Individuals Tax Rules
Advisory and Structuring

What the New Guidelines Mean for Malta’s Highly Skilled Individuals Tax Rules

Background  Following the introduction of the Treatment of Highly Skilled Individual Rules 2026, the Malta Tax & Customs Administration (MTCA) has published its ‘Guidelines in Relation to the Tax Trea

17.04.2026
Malta’s Sports Private Limited Liability Company: A New Framework for Club Governance
Advisory and Structuring

Malta’s Sports Private Limited Liability Company: A New Framework for Club Governance

Background  On the 10th of April 2026, the Maltese Government published the ‘Sports Private Limited Liability Companies Regulations 2026’ (L.N.91.2026), introducing a new legal entity known as a Sport

13.04.2026
A New Fiscal Era for Malta’s Gaming Sector: Lower Tax Burden, Greater Clarity
Advisory and Structuring

A New Fiscal Era for Malta’s Gaming Sector: Lower Tax Burden, Greater Clarity

A New Chapter for Malta’s Gaming Framework  On the 1st of April 2026, Malta published two landmark regulations reshaping its gaming tax and VAT landscape:  (i)  The Gaming Tax (Amendment) Regulations

04.04.2026
Leveraging the EU-India FTA: Why Malta Works for Indian Group Structures
Advisory and Structuring

Leveraging the EU-India FTA: Why Malta Works for Indian Group Structures

The EU-India trade agreement, finalised January 27, 2026, fundamentally reshapes commerce between these major markets. For Indian enterprises, Malta offers a compelling EU base combining strategic location, tax efficiency, and talent pathways.

25.03.2026