Company formation malta, Incorporation Malta Trading Company and Holding

 Company Formation Malta

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Company Formation Malta: Only 5% tax with Malta Holding Model

Company Formation Malta: Only 5% tax with Malta Holding Model

Our tax consultancy and law office incorporates for clients the Malta Trading Company and Malta Holding (5% tax), incl. the following services:

  • Incorporation Malta Trading Company and Holding, Entry into Companies House Malta, registered documents

  • Registered Office Malta and legal place of business in Malta (not merely a “letter box company“)

  • Provision of Maltese nominee director (local resident natural person  – Lawyer in Malta) acts externally as director of the Malta Holding Company (Article 5 Double Taxation Agreement: Place of business management as official place of business operation)

  • Account opening for the Malta Trading Company in Malta or in other countries

  • Tax Return procedure for 5% taxation

  • Ongoing accounting, sales tax summary reports and annual financial statement

  • On request: Relocation to Malta for the director. The director not residing in Malta receives a place of residence + ID Card + tax registration in Malta (Alternative to nominee director)

  • On request: Non Dom & Remittance Base in Malta (Dividends can legally be collected tax-free)

  • On request: Provision of nominee shareholder

  • Malta as Holding location (connected companies): Structure with Malta A and Malta B, therefore tax return and only 5% taxation on active revenues

  • Incorporation of investment companies and banks in Malta

  • Gambling License in Malta

Company Formation Malta Company Formation Malta Company Formation Malta    

Your advantages with a Maltese company formation through our law office:

  • The company formation, assistance and – if required or requested – nominee services are assumed by our accredited lawyer in Malta. No incorporations through so called “Incorporation Agencies” without lawyers or tax consultants.

  • With a Maltese company formation usually the tax laws of the client’s country of residence is crucial. As an international tax consultancy we are well versed in most tax laws of the most important countries ˇ        

  • We only realize company formations in Malta that hold up to a reexamination by domestic tax authorities

Company Formation Malta: What is to be refrained from imperatively

To be refrained from imperatively are structures with a mere registered office in Malta (suspicion of letter box company) and/or with a nominee director who obviously does NOT steer the activities of the incorporation. When using a nominee director he has to visibly steer the activities of the company. His wages cannot be absurdly low, that one can conclude a nominee structure from the salary.  The impression of the company being “steered from abroad” has to be avoided.  

Relating to the official place of business in Malta a mere registered office is not sufficient.  Under the registered office addresses thousands of companies are registered, it is a matter of a mere letter box and of course the addresses are known to the local tax authorities. 

The minimum requirement would be a link-up to a business center in Malta: Company sign, individual phone number, personal call reception with name of the company, fax, mail forwarding. In addition the business centers offer the possibility to rent fully equipped offices temporarily or permanently.  

If above mentioned factors are not abided by, tax measures are impending (Disregard of the Maltese business location). Due to the treaties about information exchange in taxation matters between most countries and the new OECD CRS Agreement illegal structures cannot be kept secret nowadays. Therefore it is vitally important that no bogus company is installed in Malta.  

Notwithstanding: A production site, a site for mineral extraction, a construction project longer than 9-12 months (depending on DTA) or an agriculture and forestry company, always results in a business location in Malta regardless of the place of head business management.  

Company Formation Malta: Alternatives for nominee director

The client – or representative – relocates his domicile and main residence to Malta and acts as director of the Maltese Holding

In case no daily decisions have to be made: The director not residing in Malta proves that he is present at the Maltese business location at the time required management duties occur. (PLACE of head of business management…)

Assuming residence in Malta for the director: We can realize a residency with official registration and ID card for the director who is not a resident of Malta. After assuming the residency the registration as director of the Limited with residence in Malta takes place. This option is to be considered as apartments are cheap (approx. 400 Euro for a 1-2 room apartment). The director can keep his current residence -  e.g. in England. With clever structuring it is not traceable if, or how long the director is really present in Malta. The rental costs can also be claimed as deductibles for the Malta Ltd.

Company Formation Malta and Advantages for natural persons or companies domiciled in the EU

  • Positive effect of the EU right of domicile, EU legal protection, EC-Parent-Subsidiary Directive, no negative effect for national regulations for taxation of foreign sourced income, provided sufficient Substance-Escape in EU foreign country

  • No taxation on unrealized gains on relocation to EU foreign country: According to tax law, there can be no difference in taxation, if e.g. a Hamburg Ltd. is relocated to Munich or Malta.

  • The EU tight of domicile even allows to make use of the differenced in tax levels through incorporations of EU foreign country companies. (Ruling of European Court of Justice Cadburry Schweppes).  

Company Formation Mata: Initial info on Malta, the 6/7 refund and dividends

Malta is leading the legal low tax countries in Europe even internationally with an effective tax rate of 5%. The Maltese tax man is granting this rate only to foreign shareholders, in our case your business partners and yourself.  Foreign shareholders are able to claim back 6/7 or a little over 30% of the regular corporation tax rate of 35%.

Prior to the refund the company will pay the full amount of 35% on the profits after the year end accounts and the tax return. After that the holding company will so to say send an „invoice“ to the Maltese tax man and will receive the 30% back after approx 2-4 weeks. The holding will need to be registered for this option, which will be done by us from day one. Once the tax credit is paid to the holding, the shareholders decide what to do e.g. when to pay dividends and how much. There is also the option of drawing dividends during the year, we call that “interim dividend” and will be paid first from the trading to holding. Important to understand is, that you are only allowed to pay an interim dividend BEFORE tax, so if the trading is paying 1’000.00 EUR interim dividend, 350 EUR corporation tax will need to remain in the company account.   

Company formation Malta: Benefits of Malta

  • 5% efficient tax

  • British Trading Law

  • EU

  • EURO as only currency

  • English as main language

  • International banks like HSBC, BOV or BANIF

  • Bank accounts in USD, GBP or other currencies possible

Company Formation Malta

Let’s say you made 100'000 EUR in profits. The Maltese trading company will pay the full amount on this ergo 35‘000 EUR to the Malta tax office. The holding will then claim back the 30% of the paid tax and will get it back after 2-4 weeks. The holding will NOT need to pay anything after this in taxes.  The total amount of tax will be 5‘000 EUR. We will help you in the process of getting the 6/7 tax back during the year.

Company Formation Malta: Malta Trading Company and Holding

Trading company Malta

  • Incorporation preparation

  • Drafting of the Memorandum & Articles by a Panlegis lawyer

  • Verification through the Maltese authority

  • Checking of the companies name and advise on the possible companies’ names

  • Personal filing with the MFSA through one of Panlegis’ lawyers

  • Incorporation& Registration

  • Registration of the company with the MFSA (Maltese Financial Service Authority)

  • Personal collection of the company certificates

  • Digital copy of the company documents by email

  • Certified Copies by post

  • Registered Office in Malta

  • Provision of the registered office in the central Maltese Panlegis office.

  • Mail forwarding of all legal and authority mail

  • Mail forwarding of all business mail

  • Company Secretary

  • Communication with the authorities

  • Licensed and certified company secretary

  • Preparation of the Annual Return

  • Filing of the Annual Return

  • Capital related resolutions (e.g. Dividend certificates or resolutions for capital increase)

  • Maintenance of the company book

  • Company maintenance

  • Opening of a bank account with BOV

  • Advise on the bank account setup

  • Opening of the account on site or remotely possible

  • Online banking

  • Multi currency accounts

  • Visa Debit Card

  • Statement by email or mail

  • Registration for VAT including EU VAT Number

  • Registration for the corporation tax refunding scheme for foreign investors (5% effective tax)

  • Additional included services

  • Personal customer support through professional advisor

  • Pre filling of all forms including bank account opening forms ready to be signed

  • Digital bank referencing with email template through SWIFT message referencing bank to bank

  • Basic legal advice (Maltese law)

  • Basic tax advice (Maltese tax with international context)



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