Kehrtwende bei Krypto-Besteuerung in Deutschland in Sicht
September 10, 2026
Precision as a shield.
Excellent bookkeeping in an international context is much more than just recording receipts. It is the backbone of your tax recognition and the foundation for every successful tax audit.
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1. Accounting & Financial Reporting
Ongoing financial accounting in accordance with Maltese and international standards (IFRS/GAPSME). Preparation of meaningful management reports (BWA / financial statements). Preparation for, and support during, the statutory annual audit.
2. VAT & Indirect Taxation
Strategic consulting on VAT liability for cross-border services. Preparation and submission of VAT returns and recapitulative statements. Monitoring of thresholds for international transactions.
3. Payroll & Human Ressources
Legally compliant payroll accounting for local employees (substance evidence). Processing of social security contributions (NI) and income tax (FSS). Consulting on employment contracts and Maltese labor law.
4. Corporate Taxation
Calculation and optimization of corporate income tax. Tax consolidation (fiscal unit) and tax refunds. Preparation of corporate income tax returns. Proactive tax planning taking into account withholding taxes and double taxation treaty (DTT) regulations.
What does the term 'financial compliance' encompass for operational companies in Malta?
Answer: Financial compliance refers to the seamless adherence to all national and European laws, guidelines, and reporting obligations that affect a company's financial flows, capital structure, and anti-money laundering prevention. For a Malta Limited, this means in practice: the implementation of strict KYC (Know Your Customer) and AML-guidelines (Anti-Money Laundering), compliance with substance regulations, as well as the timely provision of audited financial data to regulators (MBR, MFSA, or FIAU).
2. What exactly does the Maltese Anti-Money Laundering Authority (FIAU) demand from corporate service provider (CSP) or firm structures?
Answer: The Financial Intelligence Analysis Unit (FIAU) requires companies, particularly in sectors like iGaming, Web3, or corporate services, to implement a risk-based compliance framework. This means that for business transactions or client onboarding, you must verify the exact origin of the funds (Source of Funds) and the origin of the total wealth (Source of Wealth) seamlessly and make them plausible. We support you in the creation and operational implementation of these internal compliance documents.
3. What role does financial compliance play during onboarding with European banks?
Answer: A crucial role. Banks in the EU area face heavy penalties for their clients' compliance violations and therefore act extremely risk-averse. A seamless corporate setup that demonstrates your balance sheets are cleanly audited, your contracts comply with the arm's length principle,and your UBO structures (Ultimate Beneficial Owner) are transparently registered in the Maltese registry, is the basic prerequisite for gaining permanent access to European banks.
4. What lies behind the new regulatory requirements under DORA for financial structures?
Answer: The The Digital Operational Resilience Act (DORA) is a mandatory EU regulation that harmonizes IT security and operational resilience across the entire financial sector—including regulated Electronic Money Institutions (EMIs) and Crypto-Asset Service Providers (CASPs). DORA requires that your digital infrastructure is continuously tested for cyber risks, that IT incidents are reported to regulatory authorities in real time, and that backup systems seamlessly guarantee business continuity even in the event of severe cyberattacks.
5. How are financial compliance and the annual statutory audit connected?
Answer: The statutory audit is a control instrument of financial compliance. The independent auditor not only certifies the mathematical correctness of your balance sheet, but also checks whether the recorded transactions are legally and plausibly documented (e.g., through proper Intercompany Agreements in holding structures). A successfully passed audit is the official seal of quality that certifies your company's integrity to tax authorities, banks, and investors.
6. How does the firm's compliance monitoring protect me against regulatory sanctions?
Answer: EU directives and national laws are constantly changing. Our full-service approach in the area of financial compliance acts as your regulatory early-warning system. We monitor all deadlines, prepare your transaction data to be AML-compliant, coordinate the interfaces with external auditors, and ensure that your operational actions are in full compliance with the current requirements of the MFSA and FIAU at all times.
At Kresse Group, we don't view your accounting solely through the lens of a lawyer. KME Consulting, our advisory firm, ensures that your bookkeeping reflects the necessary economic substance essential for the recognition of your Malta setup abroad. At the same time, we manage the complexity of the Maltese tax refund system with the precision of a law firm.
We support you in the field of financial compliance & taxation with legally secure planning, precise implementation, and personal guidance in Malta.
