Malta offshore company formation

In 2007, Malta made the final revisions to its corporate tax system to remove the remnants of positive tax discrimination by extending the possibility to claim tax refunds to residents and non-residents alike.

Certain features such as the participation exemption which serve to make Malta a more attractive tax planning jurisdiction were also introduced at this stage.

Over the years Malta has modified and will continue to modify its tax laws to bring them in line with various EU directives and OECD initiatives thus offering an attractive, competitive, fully EU compliant tax system.

Read more: 

• Malta corporate tax
• Company register Malta
• Malta offshore bank account

Setting up a limited company in Malta is a straightforward and efficient process, thanks to the country’s business-friendly environment, EU membership, and competitive tax framework. Whether you’re a local entrepreneur or a foreign investor, Malta offers a secure and reputable jurisdiction for company formation.

Step 1: Choose a Company Name and Structure

Select a unique company name and determine the company structure. Most investors opt for a Private Limited Liability Company (Ltd), which requires a minimum of one director, one shareholder, and a company secretary.

Step 2: Prepare Incorporation Documents

You’ll need to prepare and submit key documents to the Malta Business Registry (MBR), including:

• Memorandum and Articles of Association
• Details of directors, shareholders, and the company secretary
• Registered office address in Malta
• Identity cards and address references of the persons in charge

Step 3: Deposit Share Capital

The minimum share capital for a private limited company is €1,165, of which 20% (€233) must be paid upon incorporation into a Maltese bank account.

Step 4: Register with the Malta Business Registry

The MBR verifies the completeness of the files once you have submitted the documents in person or via registered mail. Finding everything in order, they give a positive decision on your application and on the 2nd to 5th business day, the undertaking is registered and a Certificate of Incorporation is dispatched to you.

Step 5: Register for Tax and VAT

The company, after registration, will have to register for taxation at the Commissioner for Revenue which will issue a tax identification number

Key Benefits of Setting Up a Limited Company in Malta:

• Competitive corporate tax system with refund mechanisms
• Access to EU markets and trade agreements
• Well-established legal system and a business atmosphere where English is the common language

For smooth and compliant Malta company formation, professional services like Offshore Company Services assist with registration, taxation, and banking setup, ensuring your business starts off strong and compliant from day one.

Yes, a foreigner can start a business in Malta. The country has developed a highly business-friendly environment that attracts international entrepreneurs and investors looking for a stable European base. Malta’s EU membership, robust legal framework, and strategic location make it an ideal destination for both traditional and innovative business ventures.

Non-resident entrepreneurs may set up the following business formations in Malta:

• Private limited companies (Ltd): the typical entity structure for small to medium-sized enterprises
• Sole proprietorships are available, but non-EU nationals typically need Maltese residency or a work permit to register this business type.
• Foreign company’s branch offices: the best solution for multinational expansion
• Holding companies or investment vehicles: for managing assets and corporate structuring

The incorporation process is relatively fast, but compliance checks and bank account opening for non-residents can be lengthy due to strict AML regulations. Foreigners must:

• Appoint at least one director (can be a foreign national) and a company secretary
• Register the company with the Malta Business Registry (MBR)
• Provide proof of identity and address for all directors and shareholders
• Maintain a registered office in Malta, which can be provided by professional service providers

Besides that, Malta extends quite a number of benefits to foreign investors, which include a simplified company registration procedure, the possibility of trading with EU countries, attractive tax regimes, and the promotion of innovative sectors such as fintech, gaming, and renewable energy.

If you want to start a business in Malta as a foreigner, you will also be able to open bank accounts, get licenses, and meet tax and regulatory requirements in a very efficient way. Local laws compliance and smooth operations can be guaranteed by hiring professional services.

To sum up, Malta is a good place for foreign entrepreneurs to do business as it offers a transparent, efficient, and supportive environment for business formation. Keeping in view the right guidance, a foreigner can thus successfully register, run, and expand a business in Malta while making use of the country's advantageous location, being a member of the EU, and having a favorable business ecosystem.

For tailored support on starting a business in Malta as a foreigner, services like Offshore Company Services provide expert assistance in company formation, banking, and compliance.

A holding company in Malta is a corporate entity primarily established to own and manage shares or assets of other companies, rather than to conduct direct commercial operations. These companies serve as strategic vehicles for investment, corporate structuring, and tax optimization, making Malta a highly attractive jurisdiction for international investors and multinational groups.

The main role of a Malta holding company is to bring together the ownership of the subsidiaries, manage the assets of the group, and make it easy and efficient to allocate capital and profits. Besides, by having one entity control all the other companies, businesses are in a position to simplify management, cut down on the operational complexity, and improve corporate governance.

One of the major benefits that comes with it is the taxation of the Malta holding company. Through Malta’s participation exemption and tax refund system, qualifying dividends and capital gains may be effectively taxed at 0%, while trading income generally results in an effective tax rate of around 5% after refunds.

The Malta holding company structure is highly flexible:

• A Malta company requires at least one shareholder and one director, with no nationality restrictions, although having local substance or a resident director may be advisable for tax and compliance purposes.
• Share capital requirements are low, with a minimum authorised share capital of €1,165 for a private limited company, of which at least 20% must be paid up.
• Companies can hold various assets, including shares, intellectual property, real estate, and other investments.

Malta’s regulatory stability and EU membership make it a suitable jurisdiction for regional or international investment structures.

Establishing a Malta holding company is particularly beneficial for multinational groups, investment funds, and private wealth planning, offering both operational efficiency and robust asset protection.

Entrepreneurs and investors who require professional advice on Malta holding company formation, taxation, and compliance can turn to Offshore Company Services for expert help in ensuring that their setup is smooth and fully compliant.

Malta has become one of Europe’s most attractive business hubs thanks to its strategic location, robust legal framework, and pro-investment tax system. If you’re wondering what a good business to start in Malta is, the answer depends on your goals, but several high-potential sectors consistently stand out.

1. Financial and Corporate Services: The well-regulated financial sector of Malta creates a very attractive environment for companies that offer accounting, compliance, and offshore structuring services. Many investors establish holding or corporate structures in Malta due to its competitive tax refund system, EU-compliant regulations, and access to European markets.
2. iGaming and Tech Startups: Malta is an established hub for iGaming and fintech, and continues to strengthen its regulatory framework for blockchain and virtual financial assets. With clear regulatory guidelines and government incentives, it’s ideal for entrepreneurs seeking to launch digital platforms, online casinos, or SaaS businesses.
3. Tourism and Hospitality: Being a jewel of the Mediterranean, Malta is visited by millions of people every year. There are endless possibilities in boutique hotels, tour agencies, and luxury hospitality services which could target short-term visitors as well as digital nomads.
4. Real Estate and Property Management: Demand for both long-term and short-term rentals remains strong, supported by foreign workers, students, and ongoing investment activity, particularly in high-demand areas like Valletta, Sliema, and St. Julian’s.
5. Import-Export and Maritime Services: By combining its port infrastructure with the fact that it occupies an almost central position in the Mediterranean, Malta is definitely a strategic base for logistics, trading, and shipping-related businesses.

Through its full-imputation tax system and shareholder tax refunds, often reducing the effective tax rate to 5%, Malta provides an attractive framework for international entrepreneurs.

If you can no longer wait to establish your presence, Offshore Company Services can be your partner who provides support and expertise in Malta company formation, business structuring, and compliance, which will enable you to start strong in one of Europe’s most dynamic economies.

A Casino License in Malta commonly refers to an online gaming authorisation issued by the Malta Gaming Authority (MGA); separate licensing applies to land-based casinos under dedicated premises regulations. Malta is one of the most respected jurisdictions for gaming regulation, offering a transparent and EU-compliant legal framework for global operators.

Key Features of a Malta Casino License

1. Issued by the Malta Gaming Authority (MGA)

The Malta Gaming Authority (MGA) regulates and supervises all forms of gaming in Malta. Introduced under the Gaming Act (Cap. 583), the license ensures full compliance with EU standards, player protection, anti-money laundering (AML) regulations, and fair gaming.

2. Types of Licenses Relevant to Casinos

Under Malta’s Gaming Authorisations Regulations, casino operators generally apply for:

• B2C Type 1 License – Covers games of chance played against the house using a random number generator (e.g., slots, roulette, blackjack)
• B2B Gaming License – For casino software and platform providers supplying technology to licensed operators

MGA casino licenses are typically valid for 10 years, subject to annual compliance reviews and renewal procedures.

3. Eligibility and Scope

• Open to local and international operators
• Allows access to both EU and global markets under a single license
• Requires incorporation of a Maltese company and local compliance presence
• Subject to ongoing audits and due diligence

Benefits of a Malta Casino License

• EU-recognized regulatory status
• Access to Tier-1 banking and payment solutions
• Competitive and clear tax regime
• Strong reputation for transparency and fairness
• Player trust and operational credibility

Note: B2C Type 1 license holders are subject to 1.25% tax on Gross Gaming Revenue, capped at €375,000 annually, in addition to standard corporate tax.

Offshore Company Corp offers full-service support for applying and maintaining a Malta casino license. From corporate structuring and MGA application to compliance and operational readiness, we help you enter the market legally and efficiently.

Learn more: Gaming Company in Malta: European Hub for iGaming Excellence

Malta offers various forms of partnerships and limited liability companies:

• Public (plc);
• Private (Ltd). Partnerships
• en commandite the capital of which is divided into shares
• en commandite the capital of which is not divided into shares;
• en nom collectif

Read more:

• Malta company register
• Doing business in Malta

Capital Requirements

A private company must have a minimum issued share capital of €1,164.69. 20% of this amount must be paid up on incorporation. Any foreign convertible currency may be used to denominate this capital. The chosen currency will also be the company’s reporting currency and the currency in which tax is paid and any tax refund due is received, a factor which eliminates foreign exchange risks. Furthermore, Maltese company law provides for companies set up with a variable share capital.

Shareholders

Whilst companies are generally set up with more than one shareholder, there is the possibility to set up a company as a single member company. Various persons or entities may hold shares, including individuals, corporate entities, trusts and foundations. Alternatively, a trust companiy such as Chetcuti Cauchi's Claris Capital Limited, our trust company which has been authorised by the Malta Financial Services Authority to act as trustee or fiduciary, may hold shares for the benefit of the beneficiaries.

Objects

The objects of a private limited company are unlimited but must be specified in the Memorandum of Association. In case of a Private exempt limited company, a primary purpose must be stated as well.

Directors and Secretary in Malta company

With respect to directors and company secretary, private and public companies have different requirements. While private companies must have a minimum of one director, a public company must have a minimum of two. It is also possible for a director to be a body corporate. All companies are obliged to have a company secretary. A Malta company secretary must be an individual and there is a possibility for a director to act as a company secretary. In the case of private exempt company Malta, a sole director may also act as the company secretary.

While there are no legal requisites regarding the residence of directors or the company secretary, it is advisable to appoint Malta resident directors as this ensures that the company is managed effectively in Malta. Our professionals are able to act as or recommend officers for client companies under our administration.

Read more: Serviced offices Malta

Confidentiality

Under the Professional Secrecy Act, professional practitioners are bound by a high standard of confidentiality as established by the aforementioned act. These practitioners include advocates, notaries, accountants, auditors, trustees and officers of nominee companies and licensed nominees, amongst others. Section 257 of the Maltese Criminal Code stipulates that professionals who disclose professional secrets may be liable to a maximum fine of € 46,587.47 and/or a 2 year prison sentence.

Meetings

Malta companies are required to hold at least one general meeting every year, with not more than fifteen months elapsing between the date of one annual general meeting and that of the next. A company which holds its first annual general meeting is exempt from holding another general meeting in the year of its registration or in the following year.

Formation Procedure

To register a company, the memorandum and articles of association must be presented to the Registrar of Companies, along with the evidence that the paid up share capital of the company has been deposited in a bank account. Afterwards a certificate of registration will be issued.

Incorporation Time-Scale

Malta companies benefit from a relatively swift incorporation process which takes between 3 to 5 days once all information, receipt of due diligence documents and remittance of funds have been has been provided. For an additional fee, a company may be registered within just 24 hours.

Accounting & Accounting Year

Yearly audited financial statements need to be prepared in accordance with International Financial Reporting Standards (IFRSs). These statements must be filed with the Registry of Companies where they may be inspected by the public. Alternatively, Maltese law provides for a choice of financial year-end.

Read more: 

• Register a company in Malta
• Benefits of setting up a business in Malta