Malta

The Republic of Malta is one of the countries that are part of the European Union and is located south of Sicily. Consists of eight islands (of which only four are occupied), Malta is the most densely populated country in the world with 1,247 inhabitants per square kilometer. Formerly under the yoke of the United Kingdom who appreciated its strategic location, Malta has declared its independence in 1964.

Malta enjoys a good reputation in terms of onshore investment and has the advantage of being in the European Union and in the euro area. The following activities are to be favored in Malta:

  • licensing of online games
  • company of import / export (optimization of margins)
  • trading company

The creation of a company in Malta is facilitated by simplified accounting, from tax credits for investment and the recruitment procedures improved.


In Malta, it will pay the 35% tax then six months later you will get a refund of 31% paid to the shareholder of the company, as explained in our diagram of the trading company in Malta. You will need to create a holding company in Malta and further offshore. Malta maintains a good image, but the rigor of management does not allow to pay wages or make expenditures during the year; for that you’ll have to wait for the end of the year. Malta is also a good jurisdiction for the exploitation of intellectual property

Companies Types Translation Capital Number of shareholders
Limited Company (LTD) Private company with limited liability (SPRL) No minimum, maximum 1165 € No minimum capital, limited liability in contributions
Indipendent Business Indipendent operator No minimum capital 1 shareholder, unlimited liability
Partnership General partnership No minimum capital At least 2 shareholders, up to 20, personal and final respondability
Limited Partnership (LLP) Limited Partnership No minimum capital From 2 shareholders up to 20, personal and not final respondability for at least one of the shareholders

Constitution Expenses: 7’000 – 10’000 CHF

Costituzione online