A European base for international business.

• EU jurisdiction for international business
• Private company structure with defined ownership and governance
• Established company registry and reporting framework
• A base for coordinating commercial and investment activities

• International trading and services
• Holding and investment arrangements, subject to the applicable rules
• Group administration and commercial coordination
• Family-owned business structures

Malta can be considered where an EU company fits the commercial objectives of an international business. The standard corporate income tax rate is 35%. An elective 15% Final Income Tax Without Imputation regime is also available under specific conditions, with a minimum five-year commitment and no refund of the tax charged under that regime. The appropriate treatment depends on the company’s circumstances.

Company formation involves the memorandum and articles of association, identification documents and evidence of the share capital deposit. The registration particulars cover the registered office, shareholders and company officials. Ownership and management arrangements should be agreed before the application is submitted.

Review the proposed activity for licensing, VAT and employment obligations before trading begins. Banking arrangements should be planned alongside the company structure, with a clear explanation of the activity, ownership and expected transactions.

• Maintain accounting and corporate records
• Prepare and file annual accounts and annual returns as required
• Keep beneficial ownership information and company particulars up to date
• Arrange the applicable tax filings and review any audit obligations

Cross-border income should be assessed under the relevant tax treaty, where one applies. Residence, the nature of the income and the conditions for relief must be considered together; incorporation alone does not establish entitlement to treaty benefits.

Maltese company formation and administration are governed by the Companies Act and the related regulations, within the applicable EU framework.

A Maltese company should have a clear role within the wider business. Planning should address where decisions are made, how services are delivered and how the company’s obligations will be managed throughout the year.

Choose Malta where its corporate framework supports the way your business operates, with appropriate governance and a sustainable approach to administration.