MOVE YOUR BUSINESS TO MALTA

Why Malta?

Good Financial Climate

Strong political support to entrepreneurs

Attractive corporate tax system

Access to tax treaties & EU directives​

Member of EU, Schengen and OECD

So, why is no one talking about Malta as much as about Cyprus, Ireland or Hungary?

The answer is simple.

The corporate income tax rate in Malta is 35%, which is quite high. However, there is a law that provides that 30% of the taxes paid are refunded, which means that the effective corporate tax rate is 5%.

Taxes on dividends are charged at 0%. This is currently the lowest tax in the EU and most of the world.

How can I move my company to Malta?

The easiest option is to incorporate a new entity in Malta whilst closing down the one in the original country. However, this is not always possible where a company wants to retain its trading history, or it has a number of open contracts.

In such cases, registering a permanent establishment in Malta or transferring your main residence would be the best choice.

Why not upgrade your structure right now by moving your corporate tax residency to Malta?

The easiest option is to incorporate a new entity in Malta.

Limited
Company

Limited
Partnership

Permanent
Establishment

Malta Limited Company

Limited Liability Companies or Malta Limited Companies are the preferred vehicles for operating businesses both in the local and international context.

6 Reasons

to start your Malta Company today

Simple and fast formation

Get your company registered in 3 days!

Taxation

Effective Corporate Tax Rate 5%. Dividend Tax 0%. No tax on capital gains.

Corporate Tax Residency

TIN & Tax Residence Certificate available in 2 days

Limited Liability

Liability of shareholders is limited

Borderless Banking

EU, EEA or Swiss corporate account

VAT Registration

For international trading

A Malta Limited Company will allow you to benefit from Malta’s extensive tax treaty network with over 70 countries.

The country is also the only EU Member State that adopts the full imputation tax system through which shareholders are entitled to claim refunds on the tax paid by the company.

Refunds vary in line with the source from which the dividend is being distributed, thus potentially enabling shareholders to reduce their effective tax rate to 10%, 5% or have such income exempted from tax. There are also tax exemptions or benefits offered to special categories of employees.​

How tax refunds work?

Malta
Company

Tax @ 35%

Inland
Revenue

Effective tax paid is 5%

Low taxes, clear accounting requirements, advanced banking, English as the official language, low company maintenance costs and very advantageous geographical position are the factors that attract modern entrepreneurs to Malta.

Why not upgrade your structure right now by moving your corporate tax residency to Malta?

Malta Limited Partnership

Malta Limited Partnership or Malta LP is a tax transparent entity that has legal personality – it can enter into contracts in its own name. A Malta LP is an onshore entity registered in Malta.

Benefits

For your business

Borderless Banking

EU, EEA or Swiss business account, debit or credit card, IBAN

Pay 0% Tax

No Tax in Malta
by Malta LP

Simplify Operations

No need to file financial statements

Save Money

Audit is not required

Choose Smart

Both individuals & legal entities may be partners

Benefit from flexibility

No restrictions or tax on offshore payments

Partnerships are by nature legally and fiscally more flexible than companies, and can give rise to interesting tax planning opportunities.

Limited Liability Companies (Malta Ltd. Companies) are the preferred vehicles for operating businesses both in the local and international context. However, partnerships are subject to less regulatory obligations when compared to limited liability companies.

A Malta LP may opt to be treated as a tax transparent vehicle. This is an attractive planning instrument, when the beneficiaries or partners are not residents in Malta. In particular, should the tax authorities in the partners and beneficiaries’ country of residence recognize the Malta LP as the owner of all income attributable to the Malta LP, then the partners or beneficiaries would only be tax liable in their respective countries of residence after a distribution by the Malta LP of partnership earnings or income, capital gains, or property.

If the Malta LP is tax transparent, there are no tax issues even if the income is remitted in Malta. The income of a tax-transparent Malta LP is always subject to be taxed at the personal level of each partner (not at the LP level).

Key features of a tax-transparent Malta LP:

Why not upgrade your structure right now by moving your corporate tax residency to Malta?

or

Malta Permanent Establishment for Overseas Co.

Independent tax resident business unit with its own tax number, place of business and local administration

Key Benefits

For your Business

How to register your overseas company in Malta?

Malta’s company law provides the option for foreign companies to set up branches or permanent establishments in Malta without the need to incorporate a new company, or transfer the official location of established companies, providing additional flexibility in respect to corporate structuring. An overseas company is defined as a “body corporate constituted or incorporated outside Malta”.

Malta Permanent Establishment (PE) of overseas company:

The registration of a PE is a simple and straightforward process and can be completed within a few days of receipt of all the documents required.

Why not upgrade your structure right now by moving your corporate tax residency to Malta?

Corporate Taxation

Taxes must be paid, the only question is where and how much?

But you don't have to liquidate, you can move your company to Malta

There are two ways to gain access to Maltese tax benefits without liquidating your company.

Corporate migration enables companies to avoid liquidating the existing company and transfer the business portfolio of trading agreements and assets to Malta. By registering your overseas company in Malta or transferring its official location to Malta, whilst setting up a bank account in the EU, you achieve the goal of tax compliance and efficiency.

EU member since 2004, Malta is a country with a stable and predictable tax system, which is one of the most important factors for any entrepreneur. For years, Malta has been working on improving its tax policy, reducing bureaucracy, and making its accounting simple and comprehensible. Also, communication with state institutions is simple and predictable.

How to transfer the official location of your company to Malta?

The process of transferring the official location of your overseas company to Malta will involve your entity making a formal application to the Registrar of Companies requesting that the foreign registered company be transferred to Malta. This application must be accompanied by the required documentation. We shall provide you a list of the required documents. Most importantly, you must prove that the law in the original country permits such a transfer, usually in the form of a declaration from the foreign authority in charge of the registration of companies.

Once all the required documentation has been accepted by Malta, the Registrar will issue a provisional registration certificate. Following the strike-off of the entity from the original country, Malta will issue a final registration certificate. In cases where the entity delivers a licensed activity, such as investment services, additional requirements would be applicable.

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