Company Law

Holding Companies

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:

bullet-red.pngproperty ownership & project management

bullet-red.pnghold aircraft, motor cars, yachts, ships

bullet-red.pnghold assets of all kinds: real estate, shares & securities, intellectual property, bank accounts

bullet-red.pnghold patents, copyrights, franchises & other intangible rights.

Taxation of Malta Holding Companies