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Legal System Common law. The established system of national substantive and procedural law, formed under the influence of English common law, with additions from the local legislation.
The System of the Common State Registrar
The company records (name, registration date, shareholder, director, secretary, address) are kept by the public registry.
The registering authority is Malta Registry of Companies.
Registration Procedure
Documents are submitted to the Registrar on paper.
The beneficial owner is not required to be present at the registration and filing procedures.
E-Registration Available.
Pre-incorporation Procedures (statement of compliance, affidavit, etc) Not Applicable.
Company Name
Prior approval of the name is required. The name may be in a language that uses the Latin alphabet.
Company name must be ended in LIMITED or LTD.
The words: "Fiduciary", "Nominee", "Trustee" are not allowed.
Incorporation Documents Memorandum & Articles of Association. Original documents shall be drawn up and kept in the English language.
Share Capital
The minimum share capital is EUR 1.164.69.
Most common: EUR 1200 divided into 1200 shares with par value of EUR 1 each.
Bearer shares are not allowed.
Beneficial Owner The beneficial owner can be any physical person. Information about the beneficiary is not reflected in the Registrar.
At least two shareholders (physical person or legal entity). Maximum - 50 shareholders for private companies.
Transfer of shares into trust and use of nominee shareholder is allowed.
At least one director.
The director may be a physical person or a legal entity.
A secretary is required.
A physical person must be the secretary.
Registered office A registered office Malta is required.
Residency Is determined by the place of management of the company.
Income Tax
Taxes on Dividends 0%
Taxes on Capital Gains 0%
Taxes on Interest 5%
Tax Withheld at Source None.
VAT 18%
Specific National Taxes and Levies Stamp Duty (SD) is 3,5 - 5%.
Reporting Each year is fully reported in accordance with the IFRS.
Audit Mandatory annual audit and reporting to the tax authorities and Registrar.
Cost Accounting Rules Costs must be justified and documented.
Tax Administration Formal, in accordance with the requirements of the law.
Use of Tax Treaties Over 45 countries.
Terms of Use of Tax Preferences Tax residency.
Controlled Foreign Corporation in Jurisdictions with Low Tax (CFC) Not Applicable.
Disclosure of Information There are official channels of information disclosure. Information about beneficiaries is revealed by the decision of a Court.
Language Maltese and English.
Registration of Company From EUR 5 230.
Administration of Company From EUR 3 400 per year.