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Malta Company formation and Registration













Forms of Incorporation in Malta


As a general rule - business bodies may incorporate in Malta in one of the following manners:
  • A limited company - * A limited liability company is the most popular form
                                            with foreign investors.
                                  * A public company has the suffix P.L.C.
                                  * The minimum number of shareholders is 2.
                                            Nevertheless, a company may be set up with one shareholder.
  • A general partnership.
  • A limited partnership.
  • A branch (of foreign companies).
  • Joint ventures.



  • Comment: From the point of view of taxation, the forms of incorporation for companies and partnerships (general/limited) constitute a legal entity separate from the shareholders / partners.




    Regiatration of a Company in Malta

    When submitting the application to incorporate, the following steps must be taken:
    • A bank deposit - the sum of the paid-up capital must be deposited with a bank before registration.
    • Submission of the Memorandum and Articles of Association - these should be delivered to the Companies Registrar.
    • Foreign shareholders are obliged to obtain an authorization from the Exchange Control Unit.
    • Payment of stamp duty (10 cents for every LM 25 of the company's capital).
    • Payment of a corporation registration levy (a minimum payment of LM 100 and a maximum payment of LM 573).











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