There were several important legislative changes which were published over the course of April 2026. Below is an overview of the key updates across different areas.
On the 1st of April 2026, the Prevention of Money Laundering and Funding of Terrorism (Amendment) Regulations, 2026 were published. The amendments introduce a new definition of “anti-money laundering and counter-funding of terrorism obligations” which refers to “the obligations imposed on subject persons and arising from the Act, these regulations or under any binding procedures, guidance, instructions, directives, orders or directions issued under the Act or these regulations.”
In addition, the Gaming Tax (Amendment) Regulations, 2026 and the Value Added Tax Act (Amendment of Fifth Schedule) (Amendment No. 2) Regulations, 2026 were published. These amendments respond directly to feedback received through ongoing engagement with the gaming industry and form part of the Government of Malta’s broader commitment, as announced in the 2026 Budget, to safeguard the long‑term sustainability, competitiveness, and regulatory certainty of Malta’s gaming sector.
On the 10th of April 2026, the Sports Private Limited Liability Companies Regulations, 2026 were published, enabling sports clubs in Malta to operate as sports companies through a dedicated commercial vehicle.
The Protection against Adverse Consequences for Persons who recovered from Oncological Diseases (Right to be Forgotten) Act, 2026, published on the 2nd of April 2026, establishes the “right to be forgotten” for cancer survivors in Malta. It prohibits financial institutions and employers from using past cancer history against survivors after a specific period, generally 10 years, or 5 years for those diagnosed before age 25. . Furthermore, on the same date, the Employment and Industrial Relations (Amendment) Act, 2026 was published, to add a new article in relation to violence and harassment in a work environment. More information on this is available in our article here.
In addition to the two bills mentioned in our previous legal update for March 2026, six bills are currently in progress. The National Foreign Direct Investment Screening Office (Amendment) Bill (Bill No. 172 of 2026) aims to integrate the National Foreign Direct Investment Screening Office with the Malta Business Registry creating one coherent structure. Key changes include stronger governance through a new FDI Board, and clearer notification requirements for third-country investors. The Constitution of Malta (Amendment) Bill (Bill No. 174 of 2026) aims to amend the Constitution of Malta in order to ensure equal protection in terms of the fundamental rights and freedoms of the individual guaranteed by the Constitution of Malta through the inclusion of disability as a prohibited ground of discrimination.
Moreover, the Disability (Various Laws) (Amendment) Bill (Bill No. 175 of 2026) aims to amend various laws concerning the rights of persons with a disability and to provide for other matters ancillary or incidental thereto. The Various Laws (Personal Autonomy) (Amendment) Bill (Bill No. 176 of 2026) proposes amendments to several laws, including the Code of Organization and Civil Procedure, Civil Code, Marriage Act, Equal Opportunities (Persons with Disability) Act and Mental Health Act, to strengthen personal autonomy rights in line with Article 12 of the United Nations Convention on the Rights of Persons with Disabilities. Key changes include introducing a supported decision-making regime in place of a guardianship regime, abolishing interdiction and incapacitation, aligning the Marriage Act with relevant legislation, ensuring equal treatment of persons within the remit of the Mental Health Act, and assigning oversight of relevant measures to the Commission for the Rights of Persons with Disability. The Various Laws relating to the Public Registry (Amendment) Bill (Bill No. 177 of 2026) aims to create a clear distinction between the Public Registry (Enrolments and Searches Section) and the Public Registry (Acts of Civil Status Section), as well as to enact other amendments to the Civil Code and to the Public Registry Act, in order that notaries public and the general public may enjoy a proper service which better respects the rights of the individual, and facilitates the use of electronic means and qualified electronic signature. The Social Enterprise (Amendment) Bill (Bill No. 179 of 2026) aims to amend the Social Enterprise Act (Cap. 630) and to introduce a number of amendments, including an amendment in the definition of “disadvantaged workers” and the introduction of the legal personality of the Regulator.
At a European level, on the 14th of April 2026, the European Commission released a new guidance document prepared in consultation with trade associations, “AEO – Customs Cooperation to Detect, Report and React to Suspicious Activities“, aimed at strengthening collaboration between customs authorities and economic operators in combating illicit trade, drug trafficking, and organised crime.
On the 7th of April 2026, the Directorate-General for Taxation and Customs Union of the European Commission published an update with respect to CBAM certificates. It noted that for 2026, CBAM certificate prices will be determined on a quarterly basis. Therefore, there will be four prices in 2026 (one per quarter). Each price will only apply to emissions in CBAM goods imported into the Union during the quarter it relates to. Each quarterly price will be calculated by the Commission as the average of EU Emissions Trading System (EU ETS) auction clearing prices, ensuring a fair and consistent alignment with the EU carbon market.
In the financial regulation sphere, the European Securities and Markets Authority (“ESMA”) has published its latest edition of the Spotlight on Markets newsletter. This edition opens with ESMA’s actions to simplify the retail investor journey and make investing more accessible, setting out steps to support retail participation in capital markets. Main highlights include the publication of the first Trends, Risks and Vulnerabilities (TRV) report of 2026, which points to a high-risk environment for EU financial markets, as well as analysis showing that new investment funds are helping to reduce costs for investors.
On the 13th of April 2026, the Financial Intelligence Analysis Unit (“FIAU”) issued a Guidance Note on the Centralised Bank Account Register (CBAR) and the Road Ahead with particular focus on the impact of AMLD6. The CBAR is Malta’s national data collection and retrieval system for information on accounts identifiable by IBAN, safe deposit boxes, and safe custody services provided by credit and financial institutions. Introduced in October 2020 under AMLD4, it is accessible exclusively to the FIAU and designated national competent authorities for the purposes of preventing, detecting, investigating, or prosecuting money laundering, terrorist financing, and other serious criminal offences.
In relation to taxation, on the 17th of April 2026, the Malta Tax and Customs Authority (“MTCA”) notified economic operators that, with effect from the 16th of April 2026, the ODS (Ozone Depleting Substances) licensing system will be integrated with the customs export system via EU CSW-CERTEX (Single Window). The EU CSW-CERTEX system will enable automatic electronic validation of ODS licences submitted in support of export declarations. This means that ODS licences will no longer need to be presented manually to customs and licence verification will take place automatically during export declaration processing.
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