Maltese Company Formation
Limited Liability Company (LLC)
Offering some of the lowest tax rates within the EU.
Why choose a Maltese company?
- Only one shareholder (can also be a legal person, no nationality restriction)
- Only two directors (only a natural person, no nationality or residency restrictions)
- Beneficial owners’ details – shown on the public record, if you wish to keep this information private then please purchase our nominee service
- Shareholders’ details – shown on the public record, if you wish to keep this information private then please purchase our nominee service
- Directors’ details – shown on the public record, if you wish to keep this information private then please purchase our nominee service
- Malta is a traditional tax based system with a number of advantages for foreign and non-resident individuals and companies.
- Maltese taxes at the standard 35% corporate tax rate; however, when dividends are distributed to individuals out of taxed profits, it carries an imputation credit on the tax that has already been paid by the company; and after refund to shareholders, the tax burden decreases to 5%, or 0% in certain circumstances. This inherently eliminates the double taxation that occurs.
Under Malta’s tax law, all income coming from a company that qualifies as a “participatory holding” company also qualifies for a full refund of the taxes paid by the company, when distributions are paid back to the company’s shareholders. Furthermore, provided certain conditions are satisfied, income can be exempted from being taxed, based on the “participation exemption” clause.
There is a Value Added Tax rate of 18% applicable to those companies that are trading within the EU.
Maltese based LLCs also enjoy many other tax benefits including:
- No inheritance tax
- No wealth tax
- No annual property tax
- No tax on interest
- No tax on dividends
- No tax on royalties or licence fees
- No withholding on dividends
- Company meetings do not have to be held in Malta. A general meeting can be held at more than one location by using any suitable method ie. video conference etc.
- An annual general meeting (AGM) must be held at least once in every calendar year and not more than 15 months after the last preceding AGM. However the company does not need to have its first AGM until 18 months after its incorporation. A company can dispense with the holding of AGM if all the actions that are required or intended to be actioned at the meeting are done by resolutions.
- Companies may dispense with the holding of AGMs by unanimous shareholder’s consent.
Maltese companies are required to maintain accounting records, which may be kept at their registered office address or elsewhere at the request of the directors. Maltese companies are required to file accounts with the tax authorities. Maltese companies also have a requirement of financial audited accounts at the end of each year. Annual return is required to be filed to the Companies Registry within 42 days of the date of anniversary of incorporation, and then each year thereafter.
Required, who is resident in Malta must be appointed as company secretary.
- Language: Any
- Characters: From Roman alphabet
- Company name must end with such suffix or it’s abbreviation: Limited or Ltd.
- Restricted Names: Terms such as Royal, Imperial, Bank, Insurance, Trust as well as offensive and obscene names, names which suggest an involvement with the government, are not permitted.
- Restricted connections for company name: name of state, national or local government.
- Any name that implies illegal activity or implies royal or government patronage is restricted.
- Registrar may reject any name which it considers undesirable or contrary to the public interest.
- Company name is restricted to be identical or similar that of an existing company.
Incorporation: 2 working days + delivery time for the courier
Minimum paid up capital: €250
Maltese Company Incorporation
Government Filing Fee
Digital Certificate of Incorporation
1 x Printed Certificate of Incorporation
Digital Memorandum & Articles of Association
1 x Printed Memorandum & Articles of AssociationBuy Now
Use our simple online checker to see if your name is available.
Follow our step-by-step process to form your new company within 24 hours.
Look through our various packages to begin to run your company the very next day.
We Provide Free Unlimited Online Support
Help is never more than a click away, our advisers are able to answer any and all of your questions.
No paper documents are required to be filled and all forms are available online. You will receive the original hard copy of the Incorporation Certificate by mail and all company documents (such as the memorandum & articles of association) will be easily available in PDF form online 24/7.
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With our innovative and low-cost service, we have taken the difficulty out of establishing a new Limited Company. With expertise honed since 2004, our business specialists have the knowledge to provide a bespoke service catered to your new business’s needs. Over four hundred thousand companies have been incorporated with our pioneering low-cost electronic system.