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Malta

OFFSHORE COMPANY – MALTA

Maltese Offshore Activities

A limited liability company may be incorporated in Malta for the purpose of carrying on any activities in Malta or internationally, and whether such activities are of a ‘trading’ and/or ‘holidng’ nature.

In terms of Maltese law, a company which is incorporated in Malta is deemed to be ‘ordinarily resident and domiciled’ in malta for tax purposes and would be taxable on its income and chargeable gains in Malta on a worldwide basis, irrespective of where its management and control is situated.

TAX

Maltese Tax

The corporate tax rate in Malta is 35%. Malta offers tax refunds, 6/7 of the Maltese tax paid on the distributed profits. In order to qualify for a refund, the profits must be distributed either to non-resident shareholders or to a Maltese holding company wholly owned by non-residents.
Maltese tax refund system is unique in Europe and is extremely attractive for international businesspeople who want to minimise the corporate tax leakage in a central location close to Europe, Africa and the Middle East.

There is 18% VAT legislation in Malta. Therefore, all invoices to Maltese companies have to have 18% added to them.

Withholding tax – Malta does not levy withholding tax on dividends paid to shareholders, which is a nice feature for international business people.

DOUBLE TAX TREATIES

Malta signed double tax treaties with

TAX

Tax in Malta

The principal tax and other fiscal incentives may be outlined as follows: Companies are chargeable to tax in Malta at a rate of 35% (no tax is levied at the provincial or municipal levels). However, the application of the participation exemption, full imputation system and refund system typically result in an effective Malta tax rate of approximately 0% to 5%

Malta offshore company
STEPS TO FORMING A COMPANY

What are the steps to forming a Malta company

In order to start the company opening procedure, please submit the following:

If the immediate shareholder is a company we then request the additional documents

  • M&A
  • Certificate of good standing
  • Director s and members list
  • Certified true copies of passports of directors
  • Latest audited financial statements
The concept of a Nominee Director in Malta does not exist. Please note that this company would need a director and a “Key Official”. Nominee Shareholder – In Malta it is known as a fiduciary shareholder

Bank account oppening

For Malta IBC we can also assist you with the bank account opening in Malta or internationally. For more information please visit our page Bank Accounts.

PRICING

Price List

The price depends on the type of service you want to use

Find out more what we can do for you…