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M23062 - The Mobility Directive (transposed in January 2023) - a harmonised legal framework to facilitate cross-border movement of limited liability companies: a legal, accounting and tax perspective(Online)

  • 15 Jun 2023
  • 13:30 - 16:45
  • Online Webinar


Registration is closed
Registration Time: 13:15
Sessions Time: 13:30 - 16:45  including a 15-minute break
Speakers: Dr Ruth Vella, Ms Karen Agius & Mr Marlon Farrugia and Dr Antoine Demicoli
Venue:   Online Webinar
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.


The “Mobility Directive” (Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019 amending Directive (EU) 2017/1132) with respect to cross-border conversions, mergers, and divisions has been transposed into Maltese law on the 31st of January 2023.
Prior to the transposition of the Mobility Directive, cross-border conversions, mergers and divisions were mainly regulated by the domestic provisions of the respective member states. As a result of the introduction of the Mobility Directive, a harmonised legal framework applicable to all Member States has been created in order facilitate cross-border movement of limited liability companies.
This session is aimed at addressing the implications of the Mobility Directive from a legal, accounting and tax point of view. The speakers will be covering the different implications with practical examples in relation to the legal, accounting and tax implications arising from the transposition of this Directive into Maltese legislation.

Specific topics to be covered during the session

  • Background to the Mobility Directive and the legal implications/changes
  • Accounting considerations including: accounting implications for redomiciled entities, accounting implications on cross border mergers and group reorganisations and accounting for Divisions
  • Tax considerations that need to be kept in mind when considering mergers / conversions and divisions


To gain an insight on the provisions of the Mobility Directive as well as to gain an understanding of the practical implications that could arise from the application of this Directive. The session will help the attendees to understand the legal, accounting and tax considerations that they need to keep in mind when considering cross border divisions, conversions or mergers especially when providing advice on any restructuring exercise to their clients.

Target Audience

Anyone involved in advising and implementing cross border reorganisations.

Speakers' Profiles

Dr Ruth Vella is a Senior Manager within the tax and legal department at PwC Malta.
Her specialisation is Mergers & Acquisitions and International Business Restructurings.
She advises foreign and local clients on mainly corporate law and general commercial matters such as mergers and acquisitions, setting up orre-domiciling businesses to Malta,corporaterestructuring,take-overs,liquidations,corporatefinancetransactions,estate planning and wealth and succession planning.
She also heads the Legal Deals department within PwC Malta, and she regularly gives lectures on Trusts.
Ms Karen Agius is a Senior Manager within the Finance & Corporate Managed Services (F&C) unit at PwC Malta. She holds a degree in Accountancy from the University of Malta, is a member of the Malta Institute of Accountants (MIA) and a Certified Public Accountant (CPA). Karen has a diverse background having gained over 4 years of work experience in the Assurance practice of the firm, including a 3 month secondment in the US, prior to joining the F&C team. During the last 10 years, Karen has assisted in servicing a wide and varied portfolio of large, medium and smaller sized companies operating in the local and international front and in various industries. She has also managed accountancy and administrative matters for companies operating in the iGaming sector and she also specialises in statutory consolidations and fiscal unit consolidations. Karen also forms part of F&C’s technical accounting team, delivered various training sessions and has assisted with various accounting restructuring advice. She also has extensive experience in company secretarial matters.
Mr Marlon Farrugia is a Manager within the Tax and Legal Services team at PwC Malta.
He holds the ACCA qualification, is a member of the Malta Institute of Accountants(MIA)and a Certified Public Accountant(CPA).
Marlon has a diverse background having gained over 8 years of work experience in the Tax and Legal practice of the firm and has been involved in providing tax advisory services to local and multinational clients in a variety of corporate tax matters.
Over the years with PwC, Marlon has been providing Maltese tax advice to a portfolio of clients on a variety of matters ranging from group restructuring exercises,to mergers and acquisition transactions.
Marlon has a lsoco-ordinateda number of projects involving multiple jurisdictions and other PwC offices in connection with restructuring projects and due-diligence assignments.
Marlon has also lectured the ACCA advanced taxation module.
Dr Antoine Demicoli leads KPMG’s corporate services team and is involved in the setting up of companies, trusts and foundations, opening of bank accounts, annual returns, local and cross border mergers, re-domiciliation of companies, the preparation of board and shareholders’ resolutions and shareholders’ agreements. Antoine also lectures in the advanced Diploma in Taxation organised by the UK Chartered Institute of Taxation. In 2011, Antoine was a speaker on the Mutual Assistance Directive at the MIM International Tax Conference. For a number of years, Antoine has led the KPMG CFO Agenda (Tax Slot) focusing on the budget measures. Antoine has also advised and delivered presentations to a number of KPMG clients on data protection issues and the General Data Protection Regulation (GDPR).


3  Core


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