Malta Budget 2026: New 175% Tax Deductions for Tech & Innovation

Malta’s 2026 Budget introduces some of the most competitive tax incentives in Europe, including a 175% R&D super-deduction and accelerated benefits for digitalisation, AI, automation, and cybersecurity investments. With strengthened SME support and new talent retention measures, the Budget positions Malta as a leading hub for technology and innovation, offering significant opportunities for both local enterprises and international investors.

ESMA’s 2025 Enforcement Priorities: Financial Statement Transparency Under the Spotlight

The European Securities and Markets Authority (ESMA) has released the 2025 European Common Enforcement Priorities (ECEP), outlining key focus areas for annual financial reports. This year’s priorities centre on transparency in IFRS financial statements, with particular attention to geopolitical risks, asset impairments, revenue recognition, liquidity, and segment reporting. ESMA urges companies to ensure clarity, consistency, and alignment between their financial disclosures and overall corporate narrative.

ESMA’S 2025 Enforcement Priorities: Sustainability Reporting Takes Centre Stage in Corporate Transparency

The European Securities and Markets Authority (ESMA) has released the 2025 European Common Enforcement Priorities (ECEP), outlining key focus areas for annual financial reports. This year’s priorities centre on transparency in IFRS financial statements, with particular attention to geopolitical risks, asset impairments, revenue recognition, liquidity, and segment reporting. ESMA urges companies to ensure clarity, consistency, and alignment between their financial disclosures and overall corporate narrative.

UCITS VI Pt. II

In this second part of our UCITS VI series, we explore the new regulatory landscape shaping fund management in the EU. Key areas of change include enhanced delegation requirements, expanded regulatory reporting obligations, and mandatory liquidity management tools. Management Companies (ManCos) must reassess their delegation structures, prepare for detailed supervisory reporting, and integrate quantitative and anti-dilution liquidity measures to ensure investor protection and market stability.

UCITS VI Pt. I

UCITS and UCITS management companies have less than a year to align with the upcoming UCITS VI regulatory changes. This first part of a two-part article explores key updates including expanded business plan requirements, enhanced conduct and conflict-of-interest rules, and new provisions on cost oversight and additional services. UCITS VI aims to harmonize EU supervisory practices, reinforce investor protection, and align UCITS management standards with those of AIFMs.

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