Malta: Changes to companies law | KPMG | GLOBAL
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Malta: Changes to companies law, effective 2016

Malta: Changes to companies law

Changes to the Maltese Companies Act generally reflect the transposition of the EU Single Accounting Directive into Maltese law. The key changes have an effective date of 1 January 2016.


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Under the provisions, for those companies that do not need to file an auditor’s report, the company will still need to prepare audited accounts in connection with the preparation of its tax return as required under article 19(4) of the Income Tax Management Act.


Read an October 2016 report prepared by the KPMG member firm in Malta

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