Insights

A New Way to Hire? Understanding the Employer of Record Model in Malta Employment and Industrial Relations

A New Way to Hire? Understanding the Employer of Record Model in Malta

Introduction Employer of Record (EoR) arrangements have emerged as an attractive solution as businesses increasingly seek to expand into new markets and hire talent across borders without the cost and administrative burden of establishing a local presence. Under this model, an EoR hires workers on behalf of a client company and is responsible for handling employment administration, payroll, tax withholding and compliance with local employment law. While the concept may appear to be relatively straightforward, its legal treatment varies from one jurisdiction to another. Businesses considering engaging workers in Malta through an EoR established in Malta should be aware of…
Christine Calleja and Klara Cachia
5th August 2026
Protection of Adults in Situations of Vulnerability: A Three-Part Series Litigation & Dispute Resolution

Protection of Adults in Situations of Vulnerability: A Three-Part Series

Part 1: Protecting Malta’s Most Vulnerable Introduction Malta's legal framework for the protection of vulnerable persons has undergone a significant reform with the enactment of the Protection of Adults in Situations of Vulnerability Act (Act XIV of 2026), now Chapter 659 of the Laws of Malta. For the first time, Malta has introduced a dedicated statutory regime aimed specifically at safeguarding adults who, because of disability or the effects of ageing, are unable to protect themselves from harm, abuse, neglect or exploitation. This legislation does far more than introduce new reporting obligations or create additional offences. It establishes an entirely…
Maria-Lisa Buttigieg and Saskia Cassingena
4th August 2026
Strengthening EU Air Passenger Rights: The 2026 Reform Explained Aviation

Strengthening EU Air Passenger Rights: The 2026 Reform Explained

Introduction While modern mass air travel has revolutionised global connectivity and tourism, one challenge has persisted throughout its development: flight disruptions and the rights afforded to passengers in such situations. July 2026 marks a significant moment for air passengers across the EU, with the EU institutions agreeing on a major legislative reform to Regulation (EC) No 261/2004. This reform seeks to strengthen and clarify existing passenger protections while also introducing additional rights aimed at improving the passenger experience during travel disruptions. Application Having been approved by the EU Council on 13 July 2026, the reform is expected to enter into…
Michela Formosa and Joshua Chircop
3rd August 2026
EU Guidance Note for Pleasure Boats and Aircraft AviationShipping, Yachting and Transport

EU Guidance Note for Pleasure Boats and Aircraft

At the end of April 2026, the European Commission issued a Guidance Document concerning pleasure boats and aircraft, addressing their treatment by customs and tax authorities. This marks the first instance in which the VAT status of privately owned vessels and aircraft has been specifically addressed by the European Union. The Presumption of Union Status At the very outset of the Guidance Note, the Commission clearly establishes a presumption of Union status in favour of pleasure boats and aircraft located within the EU. This status implies that such crafts are considered Union goods in free circulation within the EU customs…
Michela Formosa and Joshua Chircop
31st July 2026
Draft Rulebook on Aircraft Financial Leasing Aviation

Draft Rulebook on Aircraft Financial Leasing

Background: The First Phase of the MFSA Aircraft Leasing Consultation On 5th January 2026, the Malta Financial Services Authority (the “MFSA”) published a consultation paper proposing a notification-based regime for aircraft financial leasing companies. The first phase of the consultation was covered in an earlier article. The core proposition is to create an alternative to full licensing under the Financial Institutions Act (Cap. 376) (the “Act”) allowing companies meeting a specified asset threshold to notify the MFSA and operate under a tailored, lighter-touch framework. The said consultation invited feedback on the framework’s high-level design and the legislative amendments needed to…
Joshua Chircop and Nicholas Valenzia
28th July 2026
Mamo TCV Contributes to Chambers Aviation: Finance & Leasing 2026 Aviation

Mamo TCV Contributes to Chambers Aviation: Finance & Leasing 2026

Mamo TCV Advocates is pleased to announce its contribution to the 2026 edition of the Chambers Aviation: Finance & Leasing Global Practice Guide. The Malta chapter was prepared by Partner Nicholas Valenzia and Senior Associate Joshua Chircop, who share their insights on the legal and regulatory developments shaping Malta's aviation finance and leasing sector. Mamo TCV & Aviation Mamo TCV is recognised as one of Malta's leading aviation law practices, advising local and international clients across the full spectrum of aviation-related matters. The firm's Aviation team regularly assists with complex ownership and operational structures, aircraft financing and leasing transactions, acquisitions…
Mamo TCV Advocates
24th July 2026