Malta is a Civil Law jurisdiction with a Civil Code based on Roman Law. During 150 years of British rule many Common Law statutes were adopted into Maltese law and while Malta attained independence from Britain in 1964, the adoption of Common Law statutes has continued. In 1988 the Offshore Trust Act was enacted which introduced the concept of trusts into Malta legislation. The Act was based on the Jersey Trusts Law of 1984 and in essence adopted Jersey Law almost in its entirety. The law received subsequent amendments in 1994, 2004, and 2014. The legislation is now termed as the Trust and Trustee Act
Professional trustees must be licensed by the Malta Financial Services Authority under the terms of the Trust & Trustees Act.
Under the Hague Convention, Malta law trusts are recognised by the signatories to the convention, which at present include the United Kingdom, Jersey, France, Italy, the Netherlands, Luxembourg, Switzerland, the United States of America, Canada, Australia, Cyprus, Malta and Hong Kong.