Malta: Offshore Company Formation

To date, Malta is the only EU member state to have both Protected Cell Company (PCC) as well as Incorporated Cell Company (ICC) legislation in place.

Traditionally a captive insurance company is known to be a limited purpose corporate entity set up by a non-insurance parent company and licensed to insure all or some of the risks emanating from the parent’s and/or group’s business.

Most people have heard of the trust and the foundation which are available to private individuals in Malta.

Malta’s efforts to develop itself as an onshore domicile have paid off as it is now recognized as an efficient and well regulated jurisdiction with a sound legal system.

Persons ordinarily resident and domiciled in Malta (including companies incorporated in Malta) are chargeable to tax in Malta on a worldwide basis in terms of the Income Tax Act, Chapter 123 of the laws of Malta (the ‘ITA’).

Fund managers don’t like surprises. And it is this aversion to anything unknown that has caused the more "traditional" financial centres like London, Luxembourg, Ireland and Switzerland to boom as financial centres towards which fund managers have gravitated and established themselves over the past 20-odd years.

The Malta company formation and registration fees are payable to the Malta Business Registrar of Companies upon the Malta company formation and are calculated according to the company's authorised share capital.

Savvy entrepreneurs prefer a seamless and effective company incorporation procedure by cooperating with reputable and skilled company formation agents.

In this short video, we show you all you need to know: the advantages of a company in Malta, how to register it, costs, compliance, how to plan the right structure and what are the next steps.

Malta is one of the most attractive destinations for establishing holding companies dedicated to managing intellectual property (IP), thanks to its combination of favourable tax benefits, a strong legal framework, a network of over 70 Double Taxation Agreements (DTAs) and direct access to the European single market.

A media release dated 13th of February 2025 announced that the Malta Financial Services Authority ("MFSA") is launching two key initiatives...

In recent years, Malta has become an attractive jurisdiction for high-net-worth individuals and families looking to establish Single Family Offices (SFOs) due to its robust regulatory environment and favourable tax regime.