A country in the European Union, Malta is an archipelago in the central Mediterranean between Sicily and the North African coast.

According to the International Monetary Fund (IMF), Malta is considered among countries with advanced economy.

Company incorporation in Malta is a perfect solution for foreign individuals and businesses seeking to do international business from the EU with attractive and flexible tax regime.

Description of Limited Liability Company in Malta:

• Minimum share capital from EUR 1250.
• No turnover limitations.
• No limitations on business activities.
• Fast registration.
• Minimum 1 shareholder.
• Individuals or corporations can be shareholders.
• The maximum number of shareholders in Malta LTD is fifty (50).

Malta operates with a full-imputation corporate tax system, ensuring that any income tax paid by a Maltese firm is fully credited to the shareholder receiving dividends. This allows shareholders to enjoy complete exemption from double taxation on business earnings.

Despite Malta’s standard corporate tax rate standing at 35%, shareholders in such companies might qualify for a refund of the tax paid by the company. The refund eligibility depends on the company’s income sources, typically resulting in an effective net tax rate of approximately 10%, 5%, or even 0%. Although Malta’s tax system might seem complex initially, it ultimately provides advantages for the company.

Documents required for company incorporation in Malta

For individuals:

• Passport copy of all shareholders;
• Passport copy of all directors;
• Copy of a recent utility bill not older than three (3) months.

If shareholder is a legal person:

• Copy of Certificate of Incorporation or other similar document, evidencing the entity’s existence;
• Copy of the Register of Directors;
• Copy of the Register of Shareholders;
• Copy of valid passport of the Directors;
• Copy of a recent utility bill issued no more than three (3) months ago of the Directors.