Maltese company law imposes no restrictions on the nationality and residence of the shareholders, directors and the company secretary of a Malta company. Furthermore, there are no restrictions on the types of activities that companies in Malta may carry out, although the activities of certain Malta businesses may be regulated by local regulatory authorities such as the Malta Financial Services Authority (MFSA) and the Malta Lotteries and Gaming Authority (LGA).
Malta company formation is straightforward and -
online, requiring an application, due diligence, and a minimum €1,200 share capital with 20% paid up. As of 1st March 2025, company incorporations and dissolution documents must be submitted through the Malta Business Registry’s (MBR) online system, BAROS. With the proper submission of required documents, including due diligence documents and being fully complaint with legal requirements, companies can be incorporated within 24 hours. Read about
Offshore Company Formation vs Malta: What’s Changing in 2025?
The most common registration options are:
- Self-employed
- Partnership
- Limited Liability Company (LLC)
- Cooperative
A Malta Company must have at least one director, who in certain cases may also act as company secretary. In the Malta Company you can occupy both the office of director and be a shareholder of the company. The director can also be a body corporate; however the company secretary must be an individual.
The role of the Company Secretary of a Malta Company Limited
A company secretary is a mandatory officer ensuring legal compliance, managing records (board resolutions), filing documents with the Malta Business Registry, and facilitating governance, typically a qualified individual, supporting smooth administration and adherence to the Companies Act. They must have sufficient knowledge, and while not requiring Maltese residency, they are crucial for statutory obligations like maintaining company registers and preparing annual returns.
Registered Office of a Malta Company Limited
All Malta Companies are required to have his registered office in Malta. A registered address is an official address of the Company whereby important documents of the company and that of its officers, as well as shareholders, as the case might be can be securely delivered. This must be a place in Malta irrespective of where the business is carried out.
License for a Malta Company Limited
No clearance is required by public authority for a Malta Company Formation on the basis that the Maltese company carries no activity, business or service which requires a licence or is otherwise regulated under:
- the Gaming Act
- the Banking Act
- the Financial Institutions Act
- the Investments Services Act
- the Financial Markets Act
- the Insurance Business Act
- the Insurance Intermediaries Act
- the Retirement Pensions Act
- the Trusts and Trustees Act
- the Special Funds Regulation Act
- the Company Services Providers Act.
Common Challenges
1.
Compliance: Ensure you remain compliant with Maltese laws, including annual filings, VAT returns and tax returns.
2.
Professional Assistance: While the online process is streamlined, you can contact us to assist to navigate the complex legal and tax matters. Our Legal and Consultancy Fees starting from 500 Euros and depending on the workload.
WHY you need Professional Assistance?
- You will need assist to find a provider for a local registered office depending on your needs. Not every provider fulfill the legal requirements of the MBR and the fees charged for a legal registered office recognized with the MBR reaching from 800 Euros to 2,000 Euros, depending on the location.
- You will need assist to get evidence of the paid up share capital, which you need to present to the MBR during the registration process.
- You will need assist to review the Due Diligence documents for submission to the MBR. If you submit not proper and legal issued documents, you have to apply for new documents, which slow down the process of incorporation.
- Not to be missed: You will need to find an accountant for the
accounting services needed which suits you best. The fees for example annual accounts & audit, which every company need to file every year, range from 1,000 - 2,500 Euros per year, where the audit fees depending on the available auditor.
FAQ Tax:
The standard corporate tax rate in is of 35% on the chargeable income for a fiscal year. Whenever shareholders receive dividends from the Malta Company they will be entitled to claim a refund of the Malta tax paid by the company on those profits out of which the distributions have been made. Corporation tax in Malta is at a rate of 35% on the company’s profits. Malta is the only EU member state that applies the full imputation system; shareholders of a Malta Company are entitled to claim a refund of the tax paid by the company whenever a dividend is being distributed. Shareholders who receive dividends from companies incorporated in Malta may claim a number of refunds on the tax payable depending on the nature of the income received by the company.
Malta is one of the most attractive places in Europe to start a business it actually offers the lowest corporate tax in the EU 5%.
The refunds available are:
1. 6/7 refund to the non resident shareholder of a Malta company (Trading).
2. Full tax refund of a Malta company holding a participating interest in another non resident Company.
3. No withholding taxes, stamp duties or exchange control restrictions apply on distribution of profits from the Maltese Company to non resident shareholders.
For business people looking for a presence in Europe, and set up a company in Malta is a potential option. The country offers the perfect environment for business growth because of its simple registration procedure, friendly tax environment and access to the European market. By taking these steps to understand the requirements and regulations, your registered Malta companies will be prepared for growth.
Our qualified accountant (Member of the Institute of Financial Services Practitioners in Malta and Corporate Service Provider) will help you in all aspects of your Malta Privat Limited Company, Malta Holding Company or Public Limited Company formation process, as our services do not stop at registering the company in Malta or provide assistance. Our coporate lawyers and accountants will provide you all information regarding corporate tax and incorporate in Malta under maltese companies act.
You have some more questions?
Contact us for a free quote.