Malta Company Formation
Composed of a team of mixed professionals, our
specialist Malta Company Formations team provides reactive company registration
services to non-resident clients wishing to benefit from Malta benign corporate
Why Company Formation in Malta?
The Mediterranean Islands of Malta
and Gozo enjoy a rich tradition in the services industry. English is the language of
business and Malta's company law is heavily based on Common Law and therefore
the Malta company formation process will be based on the same principles
existing in English company law.
Corporate docs are prepared in the Eng language and such documents
and the affairs of the company are governed by the CA. The primary
incorporating document is the M&A in respect of a company or a
partnership deed on respect of a partnership. Such documents
establish the principal place of business, shareholders, offices &
capital of the company.
Share capital of the company can be based in any of the major
currencies & preference should be given to the currency in which the
largest portion of trading will take place. Shareholders can be
corporate or individual companies. Bearer shares are not permitted
by law. In order to have a wide objective base for the company 2
shareholders would be needed although single member companies are
also permitted albeit with a more focused operation. Single member
companies cannot have a corporate entity as a director.
Minimum no. of directors is 1 and can be corporate or individuals.
Directors have a statutory obligation to ensure that the affairs of
the company are being undertaken correctly & that matters are
property recorded through the holding of regular of board meetings.
Minimum number of board meetings is 1.
Financial Statements & Audit
Annual audited financial statements need to be prepared. The
shortest time frame for the 1st year of operation is 6 months &
longest permitted by law is 18 months. Audited financial statements
are needed since these will be utilise for the submission of the tax
return. Year end is usually a calendar year but different year ends
may be chosen.
Malta Corporate Tax
Companies incorporated in Malta are deemed to be
resident and domiciled in Malta and are chargeable to tax at a corporate tax
rate of 35% on a worldwide basis, i.e. on income and capital gains, wherever
Corporate Tax Refunds
Shareholders of Malta companies, wherever such
shareholders are resident, are eligible to an established system of refunds of
Malta company tax payable to shareholders within 45 days of the distribution of
dividends and the payment of corporate taxation. In typical cases the net tax
leakage could be of 5%.
Our Malta Company Formation Services
INTER-SERV's company formation service provides
cost-effective and efficient company formation services in Malta.
advisors are very active in
the setting up of tax-efficient
structures . We
can assist you with making the right choice of jurisdiction, type and name of
Under Maltese law, it is not possible
to adopt a standard Memorandum & Articles of Association which enables the
company to undertake "any legal activity". Our company formation lawyers will tailor the
constitutive documents of your company in accordance with your specific needs
and to enable the company to undertake the desired trading, holding or other
Company Registration Process
Registering a company in Malta is
simple. The formation process starts with an understanding of the corporate
structure required by the promoters of the company. Some issues to be
the confidentiality of the
company's ownership and management
asset protection objectives
ownership and estate planning
company management and control
banking, merchant and credit
Malta Company Formation Fees
formation forms package and our Schedule of Fees for
annual maintenance fees are available on request.