
Malta
Company Formation
Overview
Malta’s most popular entity is the Private Limited Liability Company (Ltd) featuring low paid‑up capital and strong limited liability protections.
Companies often use holding company structures for fiscal efficiency, benefiting from Malta’s generous tax refund and participation exemption regimes. Alternatively, foreign businesses can establish a branch office, which operates as an extension of the parent company.
Highlights
Generous tax refund and participation exemption regimes.
No minimum share capital is required for a branch.

Companies, Holding Structures & Branches
Requirements and Procedures
For an Ltd:
- Ltd formation: Reserve name and prepare Memorandum & Articles.
- Deposit 20% of €1,165 share capital in a Maltese bank.
- Obtain director/secretary due diligence and file online via BAROS system.
- Notarize and submit incorporation documents; receive Certificate of Registration within a few days.
- Apply for VAT registration (18%), tax, Social Security, and other local registrations as applicable.
- Holding structure: set up separate holding and trading companies, ensure substance and qualify under participation exemption.
- Branch setup: board resolution, apostille and translate parent docs, appoint local representative, register branch in Malta Registry within 1 month.
- Open bank account in Maltese name.
- Annual obligations: prepare and audit accounts; Ltds refund tax on dividends; branches file parent accounts.
- Maintain ongoing substance: local directors, registered office, accounting and compliance.

How Charfort can help you?

Frequently asked questions
Everything you need to know about the process.
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Charfort assists international clients in obtaining residence and citizenship under the respective programs. Contact us to arrange an initial private consultation.
