Malta Corporate Services
Double taxation treaties
Choosing the right business set up
Limited Liability Company (LLC)
The Limited Liability Company (LLC) is the most common form of business entity on Malta. A company may have the status of a public or a private company. The memorandum and articles of a private company must:
- Restrict the right to transfer its shares;
- Limit the number of members to 50;
- Prohibit any invitation to the public to subscribe for any shares or debentures of the company.
Malta trading companies are onshore business companies that are registered under the Maltese Companies Act, which are taxable on a worldwide basis at the normal corporate tax rate of 35%. Shareholders are entitled to a 6/7ths refund, reducing their effective tax rate to around 5% at shareholder level. Malta’s corporate tax rate is chargeable on
Malta Holding Company
Malta holding companies can be set up in order to hold shares and securities and business assets in any form – real estate, fixed assets, aircraft, investments, bank accounts and intellectual property – as well as personal assets such as yachts, residential property and works of art.