A Malta Company is a very effective international tax-planning vehicle. Malta Companies can perform specific active or passive holding activities or a mixture of holding and trading. The following are the typical but not the only uses of Malta Companies:
Malta Companies as Holding Companies
- property ownership & project management;
- hold assets of all kinds: real estate, shares & securities,
intellectual property, bank accounts.
- hold patents, copyrights, franchises & other intangible rights
Malta Companies as Trading Companies
receive management, operational or consultancy fees
receive commission or brokerage income
Malta Company Objects
The shares of a Maltese Company must be subscribed to by at least one natural or legal person (a company.) Its objects may include any business or investment activity or trading interests in and/or outside Malta.
A Malta Company may carry on trading activities locally and 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. A Malta Company may also trade in, sell and export Maltese products.
Objects Specifically Authorised by the MFSA
trading with companies registered in Malta under the Malta Financial Services Authority Act, 1994 as amended in 2002;
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.