Maltese International Trading Companies

Typical Uses

An ITC is a very effective international tax-planning vehicle. It can be adopted to:

e-commerce activities;

licensed online gaming/betting activities;

licensed investment services;

receive commission income;

receive management, operational or consultancy fees;

hold patents, copyrights, franchises & other intangible rights;

perform re-invoicing operations.

Objects

The shares of a Maltese ITC must be subscribed to by at least one non-resident person such as yourself (or company). Its objects must be limited to activities or trading interests outside Malta. Thus, ITCs may hold any type of asset, movable or immovable, not situated in Malta.

An ITC may carry on trading activities outside Malta, throughout Europe and worldwide, without restrictions except for banking, insurance and financial investment services for which the Company will require a specific license. An ITC may also export Maltese products.

Objects Specifically Authorised by the MFSA

purchases for export of goods manufactured, assembled or processed in Malta provided that such purchases are not made from a person who owns directly or indirectly more than 15% of the ordinary share capital of the said International Trading Company;

trading with companies registered in Malta under the Malta Financial Services Authority Act, 1994 as amended in 2002;

trading with other International Trading Companies.

the management of companies resident in Malta whose business is restricted to affiliated insurance and where such business is carried on exclusively with non-residents;

the provision of management, administration or other services to collective investment schemes resident in Malta where such schemes are marketed exclusively outside Malta and are licensed or exempt from licensing under the Investment Services Act; and

the provision of ship management services by companies whose activities and objects solely comprise the management of ships which are of not less than one thousand net tons and which are engaged in the carriage of goods or passengers.

International Trading Company (Index)   Taxation   Company Specifications

See also:

Double taxation treaties

Holding Companies

A Malta base for Internet Betting Operations

Malta's New Licensing Regime for Remote/Online Gaming

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