WH Partners

WH Partners wins Malta Tax Firm of the Year at the ITR European Tax Awards 2026

WH Partners has been named Malta Tax Firm of the Year at the ITR European Tax Awards 2026.

For the First Time, a Maltese Court Rebuffs a Non-Conviction Confiscation Claim

On 16 September 2026 Malta’s Civil Court (Asset Recovery Section) threw out, in its entirety, a claim by the Asset Recovery Bureau and the Commissioner of Police to confiscate more than half a million euro held on trust.

The EU’s Proposed Public Procurement Act: What Operators Need to Know

The European Commission has recently adopted a proposal for a Regulation on Public Contracts and Concessions, known informally as the Public Procurement Act. If legislated in its proposed form, the Public Procurement Act will introduce significant changes to how operators compete for and deliver pub

Workplace Assault and Disciplinary Dismissal: Why Context Matters

Dismissal for assaulting a colleague may be lawful even where the employee claims the act was committed in jest. In its judgement No. 178 of 6 July 2026, the Court of Asti clarified the relationship between the seriousness of the conduct, the proportionality of the sanction and the provisions of the

Redevelopment of Malta Film Studios: €744 Million Concession Launched

The Malta Film Commission has issued a request for proposals for a major concession covering the financing, construction, operation and maintenance of the Malta Film Studios complex in Kalkara.

New National Farm Waste Treatment Facility: €511 Million Concession Launched by Malta

Riżorsi Agrikoli Malta (“RAM”) has launched a pre-qualification process for the award of a major concession concerning the development and operation of a National Farm Waste Treatment Facility.

New Pembroke Reverse Osmosis Plant: €10.2 Million Tender Launched by Malta Water Services Corporatio

The Water Services Corporation has launched an EU-funded procurement for the design, supply, installation, commissioning and hand-over of a new seawater reverse osmosis (SWRO) plant at its existing Pembroke facility. The estimated procurement value is €10.2 million excluding VAT.

Seasonal Employment Contracts: No Limit on Extensions

In Judgment No. 11269 of 27 April 2026, the Italian Supreme Court clarified that, under the legal framework preceding the Dignity Decree, seasonal employment contracts were not subject to the maximum limit of five extensions established by the Jobs Act.

Malta Opens a New Runway for Aircraft Financial Leasing with MFSA’s Proposed Rulebook

On 24 July 2026, the MFSA published a second consultation document proposing Rules for Notified Aircraft Financial Leasing Companies and Related Due Diligence Service Providers.

€35 Million Tender Launched: New Għar Lapsi Reverse Osmosis Plant

The Water Services Corporation (“WSC”) has launched a major public procurement procedure for the design, construction, commissioning and transfer of a new reverse osmosis plant at Għar Lapsi, with an estimated procurement value of €35 million excluding VAT.

Same NPC, Different Rules: How a Player’s Age Changes Their Responsibilities Under the AI Act

On 2 August 2026, Article 50 of the AI Act came into force across the European Union. This marks the next stage in the implementation of this regulation, which is coming into force gradually, section by section

Malta Consumer Rights Amendments 2026: What Businesses Need to Know

Malta's Consumer Rights (Amendment) Regulations, 2026 introduce significant changes to the consumer right of withdrawal for online and distance contracts.

EU AI Act: The Latest Compliance Checkpoint

Following the EU AI Act’s entry into force on 1 August 2024, its staggered implementation timeline marked 2 August 2026 as a critical milestone for its general application.

Malta’s New Individual Tax Programme Rules Ahead of 2027 Launch

The Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026) (the “Rules“) consolidate these 4 Tax Programmes into a single framework, taking effect on 1 January 2027. The Rules introduce increased annual tax thresholds and application fees, together with a stricter property threshold.

Modernising the Register of Members: Bill 7 Opens the Door to Tokenisation and DLT-Based Shares

Bill No. 7 – Companies (Amendment) Bill was presented for first reading before the Maltese Parliament on 20 July 2026. While the Bill proposes amendments across several areas of the Companies Act (Cap. 386), one development is particularly relevant for companies and market participants

EU Overhauls Air Passenger Rights: What Airlines Need to Know

After more than a decade of negotiations, the European Parliament and the Council have just given their approval for the first major reform of air passenger rights since 2004. The framework amends Regulations (EC) No 261/2004 and (EC) No 2027/97

The EU Tax Simplification Package: From Complexity to Competitiveness?

On 24 June 2026, the European Commission adopted a tax simplification package aimed at streamlining the compliance burdens faced by businesses operating within the internal market, while maintaining the EU’s robust stance against tax fraud, avoidance, and evasion.

Malta at Crossroads: Responding to the MFSA Consultations on Tokenisation and DeFi

The Malta Financial Services Authority (MFSA) recently published two important regulatory discussion documents in the digital assets sector: a Consultation on the Tokenisation of Financial Instruments and Real-World Assets (Ref: 02-2026) and a Discussion Paper on Decentralised Finance (Ref: 03-2026)

Malta's Equal Pay Transparency and Reporting Regulations 2026: What Employers Need to Know

Legal Notice 173 of 2026 introduces the Equal Pay (Transparency and Reporting) Regulations, 2026, enacted to transpose Directive (EU) 2023/970 of the European Parliament and of the Council of 10 May 2023.

Malta Leads Again: Analysing the MFSA's Decentralised Finance Discussion Paper

The Malta Financial Services Authority (the “MFSA”) has published a Discussion Paper on Decentralised Finance (DeFi), subtitled “Strengthening Malta’s Position as a Jurisdiction for Next Generation Financial Services.”

Offensive Dismissal: No Compensation Without Proven Offensive Conduct

In Order No. 11929 of 30 April 2026, the Italian Supreme Court of Cassation revisited the issue of offensive dismissal and narrowed the circumstances in which compensation for non-pecuniary damage may be awarded.

Algorithmic Opacity in Social Platforms and the Invisible Manipulation of Digital Markets

The greatest competitive risk in the contemporary digital economy is no longer merely illegality, but algorithmic vulnerability. For many years, public debate surrounding digital platforms has largely revolved around relatively familiar categories such as freedom of expression and online safety.

Enemalta Launches Preliminary Market Consultation for Strategic Malta-Gozo Interconnection Project

Enemalta plc has launched a Preliminary Market Consultation (PMC) for the development of a new high-voltage electricity interconnection between Malta and Gozo, marking a significant step in the continued strengthening of Malta’s national energy infrastructure.

FDI Compliance: A Required Step in Malta’s Public Procurement Process

The Department of Contracts (“DOC”) Circular 07/2026 dated 8th May 2026 and subsequent guidance issued on 9 June 2026 have brought Malta's Foreign Direct Investment (“FDI”) screening regime firmly into the public procurement sphere.

Malta-Romania Tax Treaty Now Aligns with OECD’s MAP Standard Background

The Agreement between Malta and Romania for the avoidance of double taxation (Treaty) was originally signed in Bucharest on 30 November 1995.

Operating Within a Framework the Industry Already Knows and Trusts

In a recent interview with Times of Malta, Robert Zammit discussed Malta’s position as a leading iGaming jurisdiction and what is needed to sustain that advantage in an increasingly competitive landscape.

Parallel Proceedings in Italy and France: International Lis Pendens and Opposition to Payment Orders

In a recent case decided by the Italian Supreme Court of Cassation, Joint Sections (Order No. 12330 of 2 May 2026), a dispute arose from an application for a payment injunction sought by an Italian company against a defaulting French client.

Second CJEU Ruling in the Pelham Case Defines the Notion of Pastiche

Starting with a song produced in 1997, and a legal dispute debuting in 2004, the Pelham saga is a case originating from the German courts which brought to light the interaction between the concept of sampling and copyright.

RWA Tokenisation in Malta: MFSA Takes the Lead

On 18 May 2026, the Malta Financial Services Authority (MFSA) published a consultation paper on the tokenisation of financial instruments and real-world assets (RWAs), inviting industry feedback on the legal, regulatory, and operational dimensions of tokenisation.

The Footballer’s Dual Contractual Framework: Club and Agent Relationships

Professional footballers operate under two linked contracts: an employment contract with the club and an agency contract with the sports agent. Though legally separate, they interact closely, creating risks like conflicts of interest, commission disputes, renewal deadlocks and transfer pressures.