Home     News    Malta    Careers    Contact Us

   the firm      expertise      people      library      news      malta      careers


 Malta Holding Companies

practice groups  >  company law > company uses > malta holding companies

Malta holding companies

Malta Holding Companies



Our Corporate Services Department



Company Formation & Administration


Our Corporate
Services Team


Company Law


Company Types


Company Uses



 Holdings &


 Holding & Exemption


 Group Treasury


 Royalty Structures


 Intellectual Property
 Holding Companies


 Shipping Companies


 Licensed Online Gaming


 Licensed Investment


 e-Commerce Activities

  Related Services:  

Commercial Law  

Employment Law  

Tax Law  

See also:

New Company Tax System

Licensing Services

Double taxation treaties

Financial Services in Malta

a 60sec multi-media feature


A Malta Holding Company is a company resident in Malta formed with the object of holding shares in other companies as well as any other asset including real estate, cash, moveable valuables, shares and securities, and intellectual property whether in or outside Malta. Malta holding companies can be used to distribute income generated by such assets in a tax-efficient manner to shareholders.  Key holding company jurisdiction short listing criteria, satisfied by Malta holding companies, include access to the Parent-Subsidiary Directive and participation exemption regime

Typical Uses of Holding Companies

Malta Companies can perform specific active or passive holding activities or a mixture of holding and trading activities.  The following are the typical but not the only uses of Malta Companies:

property ownership & project management

hold aircraft, motor cars, yachts, ships

hold assets of all kinds: real estate, shares & securities, intellectual property, bank accounts

hold patents, copyrights, franchises & other intangible rights.

Taxation of Malta Holding Companies

A Malta Company is a very effective international tax-planning vehicle.  Malta holding companies are onshore holding companies taxed on a worldwide basis at the normal corporate tax rate of 35% reduced to an effective tax rate of 0% in the hands of shareholders, and with the possibility of confidential beneficial ownership.

Participating Holding & Participation Exemption

Shareholders of Malta holding companies qualify for a full refund of the Maltese tax paid by the company on profits and gains arising from participating holdings when such profits are distributed.  From 1st January 2008, Malta holding companies also qualify for an outright participation exemption subject to light anti-abuse provisions introduced from that date. [more]


Recommendations on Management and Control in Malta Companies 19/01/2012


Practice Groups:

Art & Cultural Property

Aviation Law

Commercial Law

Company Law

Corporate Services

Employment & Labour

Financial Services

Lotteries & Gaming

Immigration & Relocation


Intellectual Property

Media & Entertainment

Property & Development

Public Service

Shipping & Yachts


Technology & Telecoms

Trusts & Estates




Contact Us
for a Company Formation Quote




Terms of Use      Privacy Policy      Services      Links      Member Login      Malta Law Firm      Client Login      Contact Us

backtop Chetcuti Cauchi Advocates, Malta. All rights reserved.

     Legal Firm in Malta     Award Winning Malta Law Firm      City Wealth Leading Law Firms in Malta     .

Malta Company Formation - Malta Tax Advisors - Malta Law Firm