Insights

Mamo TCV Advocates Retains Band 1 Ranking in Chambers Global Guide 2026 News

Mamo TCV Advocates Retains Band 1 Ranking in Chambers Global Guide 2026

Mamo TCV Advocates is proud to announce its continued recognition as one of Malta’s leading law firms in the newly released Chambers Global 2026 rankings. The firm has once again secured excellent rankings in three key practice areas, reaffirming its position as a trusted advisor to both local and international clients. These prestigious rankings reflect the firm’s continued commitment to excellence and reinforce its position as one of Malta’s foremost legal service providers We are also delighted to celebrate the recognition of our colleagues Andrew Muscat, Michael Psaila, Katya Tua and Mikiel Calleja in their respective areas of practice.   Please click…
Mamo TCV Advocates
16th February 2026
Handshake
Malta’s Tax Treatment of Highly Skilled Individuals Immigration

Malta’s Tax Treatment of Highly Skilled Individuals

The Tax Treatment of Highly Skilled Individuals Rules, 2026 (L.N. 20 of 2026), (hereinafter referred to as the “Rules”) which came into force on 1st January 2026, introduce a consolidated tax framework aimed at attracting highly skilled professionals to Malta. The Rules replace and unify several legacy rules, including the Highly Qualified Persons Rules and the Qualifying Employment in Aviation (Personal Tax) Rules, into a single structure applicable across multiple regulated and strategic sectors. At their core, the Rules provide for a flat 15% rate of income tax on qualifying employment income, subject to eligibility, income thresholds, and compliance requirements.…
Julian Fenech Adami
12th February 2026
EU Flags
European Commission issues Guidelines on Foreign Subsidies Regulation Antitrust, Competition and Trade

European Commission issues Guidelines on Foreign Subsidies Regulation

On 9 January 2026, the European Commission published Guidelines on the interpretation of certain concepts essential to the application of the Foreign Subsidies Regulation. The Foreign Subsidies Regulation is intended to regulate subsidies that are granted by third countries and that are deemed to distort competition within the internal market. The Guidelines clarify: - How the Commission will carry out the assessment of “distortions” – briefly, it will first examine if the foreign subsidiary strengthens the company’s competitive position within the European Union, and secondly, it will consider the impact on competition. - How the Commission will assess distortions within…
Mamo TCV Advocates
6th February 2026
The Simplified Dissolution Procedure Under Article 214A of the Maltese Companies Act Corporate and M&A

The Simplified Dissolution Procedure Under Article 214A of the Maltese Companies Act

At the end of 2025, the Companies Act (Chapter 386 of the Laws of Malta) (the “Companies Act”) was amended by Legal Notice No. 286 of 2025, giving effect to Article 32 of the Companies (Amendment) Act (Act XVIII of 2025) and introducing the new Article 214A into the Companies Act which establishes the  “simplified dissolution procedure” designed to facilitate the voluntary closure of dormant private limited liability companies without the need to appoint a liquidator. Applicability of Article 214A Under Article 214A of the Companies Act, a company that has been validly registered for at least six months may…
Nicole Portelli and Jack Vassallo Cesareo
4th February 2026
The EU AI Act
European Commission Proposes Updated EU Cybersecurity Act (The Cybersecurity Act 2) DORAGDPRTelecoms, Media & Technology

European Commission Proposes Updated EU Cybersecurity Act (The Cybersecurity Act 2)

On 20 January 2026, the Proposal for a Regulation for the EU Cybersecurity Act (‘The Cybersecurity Act 2’) was published by the European Commission to update and replace Regulation (EU) 2019/881 (the “2019 Cybersecurity Act”). The Proposal was introduced in response to major changes in cybersecurity threats as well as the weaknesses identified in the 2019 Cybersecurity Act. Since the adoption of the 2019 Cybersecurity Act, cyberattacks have become more frequent and sophisticated, increasingly targeting critical infrastructures, essential services and digital supply chains. At the same time, growing geopolitical tensions and the EU’s reliance on technologies from third countries have…
Mamo TCV Advocates
30th January 2026
NIS 2 and Critical Entities Resilience Framework Enter into Force in Malta DORAGDPRTelecoms, Media & Technology

NIS 2 and Critical Entities Resilience Framework Enter into Force in Malta

Two long-awaited Legal Notices published on Friday, 23rd January 2026 have brought into force key elements of Malta’s cybersecurity and resilience framework, implementing two recent EU legislative developments. Entry Into Force of the NIS 2 Directive Legal Notice 22 of 2026 brought Subsidiary Legislation 460.41, the Measures for a High Common Level of Cybersecurity Across the European Union (Malta) Order, into force on Friday, 23rd January 2026. This Subsidiary Legislation transposes the EU Network and Information Systems Directive II (more commonly known as ‘NIS 2’) into Maltese law and is brought into force as already previously published without substantial substantive…
Mamo TCV Advocates
26th January 2026