Forms of Incorporation in Malta

• 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).