KMFINCO / Malta 2026
Clarity for what comes next.
Tax choices. Changing obligations. Better-informed decisions. Six perspectives for businesses, owners and families.
Explore the collectionTax 8 min read
Compare Malta’s elective FITWI regime with the shareholder-refund system: the tax floor, distribution assumptions, cash-flow timing and five-year commitment that should shape a company’s decision.
Explore FITWI
Private Client Tax 9 min read
Malta’s Individual Tax Programme starts in January 2027. Understand the transition dates, the new financial requirements and the evidence existing beneficiaries and prospective applicants should organise before making a decision.
Read the guide
Audit & Assurance 8 min read
A practical guide to Malta’s separate company-size and audit-exemption tests, the tax review-report route, and the evidence directors should assemble before changing their reporting arrangements.
Read the guideCorporate governance / 9 min read
Malta’s beneficial-ownership rules changed in July 2026. Work through the simplified-regime conditions, identify the relevant BO4 transition and keep the assessment separate from annual confirmations and later ownership changes.
Read the BO4 guide
VAT 9 min read
Understand Malta’s domestic small-enterprise threshold, input-VAT trade-offs and cross-border purchases. Three practical examples show why Articles 10, 11 and 12 need to be assessed together.
Read the guide
Technology 6 min read
From AI draft to reviewed client advice: a practical approval workflow for Malta’s accounting, tax, audit and advisory firms, illustrated through one fictional client memo.
Read the guideKMFINCO Insights 2026
All six guides, explanatory figures, examples and evidence checklists in one 51-page collection.