Forms of Incorporation in MaltaAs 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.
- 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).
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 MaltaWhen submitting the application to incorporate, the following steps must be taken:
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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