Is there any other relevant information?

The above questions covered the most important points; however, should you have any other questions do not hesitate to contact us on info@maltaincorporationspecialist.com or visit our website www.maltaincorporationspecialist.com to purchase your new Malta or offshore company.

Which are the most common uses for Malta’s jurisdiction companies?

Malta is mainly used for trading and holding companies, whilst other jurisdictions are typically recommended as holding companies.

Which countries has signed double tax treaties jurisdiction with Malta?

More information is found on the MFSA website.

Are dividend distributions subject to withholding tax in Malta?

Non-residents are not subject to withholding taxes on dividends. Dividends will be distributed after the corporate tax is paid; however, as explained above 30% will be refunded back to shareholders. No further taxes will be due by shareholders on such … Continue reading

Is the Malta company required to register for VAT (Value Added Tax) purposes?

This depends on the company’s activity, if the company is involved in trading then it is required to register; however, holding companies do not need to register for VAT.

Is a Malta company subject to any tax?

Yes, the Malta company is subject to a corporate tax, which is paid annually based on the company’s profit. The corporate tax rate in Malta is 35%; however when a company has foreign shareholders they are eligible for a 30% … Continue reading

Is an annual return required to be filed with the Registrar of Companies in Malta?

Yes, annual fees will depend on the company’s share capital typically € 100 for minimum share capital, rising up to € 900 for a company with a share capital of € 1,000,000.

Is the preparation of financial statements required by law in Malta? If yes, must they be audited?

Yes, statutory audits are required annually for any company size, irrespective whether the company trades or not.

Is it possible to maintain the statutory records outside the Maltese registered office? If yes, do any conditions apply?

Yes, as long as these are made available upon request.

What records are required to be held at the Maltese registered office by law?

Constitutional company documents, bookkeeping documents including financial statements, VAT returns, and tax returns.

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