Your Ltd in Malta. From one source.

Your Ltd in Malta. From one source.

An EU company under English-language law, at an established financial centre.

Price on request. Fixed quote after the structure call, in writing before you engage us.

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Key facts.

Taxation
35% standard rate; a 6/7 refund may follow distributions (5% arithmetically). FITWI: optional 15% final taxation, at least 5 years.
Substance
Management and control in Malta; accounting, annual accounts, audit where applicable, annual return. Refunds need cash-flow planning.
Director
Company secretary and registered office included for 12 months. For tax residence: management in Malta.
Best suited to
For businesses able to justify genuine management and activity in Malta. An additional holding company depends on ownership and distribution requirements.

As of 30 October 2026, sources at the end of the page. All countries compared

Your GCS formation package.

Price on request. Fixed quote after the structure call, in writing before you engage us. The scope depends on legal form and plan.

The structure call fee is credited.

One private Ltd with one individual shareholder; no additional holding company.

Included in the package

  • Formation preparation, document review and a dedicated GCS contact.
  • Incorporation including government, local formation, translation and certification fees required for the standard case.
  • Tax registration, registered office and company secretary for twelve months; preparation of banking documents.
  • Digital incorporation documents and a schedule of ongoing obligations.
Enquire about the Malta package

From the second year

as quoted — Basic administration, renewing the included address and local statutory roles, plus routine register filings and related registry fees. Excluding applicable VAT; accounting provides any required financial information.

Budgeted separately

Share capital where the country requires it, taxes on your activity, bookkeeping, financial statements, tax returns and, where applicable, audits are outside the formation package. Physical offices, operational substance, nominee directors, special licences and additional entities are quoted separately. Bank-application support does not guarantee acceptance.

Potential advantages for your business.

Refund system

The standard corporate tax rate is 35%. After a distribution, shareholders can claim back 6/7 of it, or 5/7 for passive interest and royalties (article 48(4A) ITMA). On trading profits that leaves 5% arithmetically.

Official source: Refund system

Company form and special regime

A holding company describes a role within an ownership structure, not automatic tax exemption. An additional holding entity, its administration and any refund applications are quoted separately.

As of 09/2026. Benefits depend on activity, actual management, residence and personal circumstances. Company taxation is not the shareholder’s total tax burden.

What this company can offer.

  • 6/7 of the corporate tax goes back to shareholders after distribution
  • English is an official language, EU location using the euro
  • Can support operations and shareholdings

Allow for a registered office, company secretary, accounts and annual return. The refund depends on the type of profit and a claim.

When this country fits.

For businesses able to justify genuine management and activity in Malta. An additional holding company depends on ownership and distribution requirements.

All countries compared

Substance and management.

Actual management and control, banking, decision records and commercial relationships must support the Maltese activity. A trading and holding structure is an option, not a universal requirement.

  • The standard rate is 35%. A qualifying 6/7 refund on trading profits can produce a 5% effective Maltese burden, subject to entitlement and procedure. As of 09/2026.
  • A fiscal unit can consolidate tax calculations for qualifying ownership of at least 95%. It is not an automatic flat-rate election. As of 09/2026.
  • Eligible entities may elect 15% final taxation under FITWI without refunds, generally with a minimum 5-year commitment. As of 09/2026.
  • Participation exemption may apply to qualifying holdings. Recipient and income-specific distribution rules still require assessment.
  • If you move to Malta yourself without being domiciled there, foreign income is taxed only when you bring it to Malta, and foreign capital gains stay exempt (article 4(1) ITA). With EUR 35,000 or more foreign income a minimum tax of EUR 5,000 a year applies (article 56(27) ITA). As of 10/2026.

From context to execution.

  1. Review

    Ownership, activity, residence and the countries involved.

  2. Agreed sequence

    Responsibilities, document checklist and open specialist questions.

  3. Coordination

    Company or residence documents, banking preparation and local professionals within the agreed scope.

  4. Handover

    Documents and a schedule of ongoing obligations.

Document review, specialist clearance, filing and account or status decisions follow separate processes. Authority and bank decisions cannot be guaranteed.

Ongoing duties.

Accounting, statements, applicable audit requirements, annual returns and tax accounts create ongoing work. Refund-based structures also require cash-flow planning. There is no universal break-even profit.

From a German perspective.

German low-tax testing considers refund rights. Passive income and certain services involving German shareholders may fall within CFC rules; the allocation of refunds and substantive economic activity require review.

Management & permanent establishment

Actual central management and fixed business facilities can create German tax exposure; a foreign registered address is not sufficient.

Sections 10 / 12 AO

Controlled foreign companies

Control, income type and actual taxation matter. The low-tax threshold is below 15% (as of 09/2026); EU/EEA substance rules require evidence.

Sections 7–13 AStG

Foreign-interest reporting

Foreign businesses and shareholdings may trigger notification duties. Conditions, thresholds and deadlines need review.

Section 138(2) AO

Exit taxation

Departure or restrictions on German taxing rights can trigger taxation of unrealised gains on covered interests, subject to personal conditions.

Section 6 AStG

Remaining German interests

German nationals meeting all relevant conditions may face extended limited taxation for up to 10 years after the departure year (as of 09/2026). Preferential taxation alone is insufficient.

Section 2 AStG

Tax treaties

Residence, income, entitlement and the current treaty text determine relief. The existence of a treaty is not a blanket exemption.

Treaty status

This overview does not replace case-specific review by directly appointed, qualified legal and tax professionals.

Guides and terms for this country.

All eight countries compared

Worth knowing.

Is 5% guaranteed?

No. Income classification and refund entitlement are decisive. As of 09/2026.

Are two entities compulsory?

No. An additional holding needs a clear purpose.

What does a fiscal unit change?

It may consolidate calculations and alter the refund cycle under the applicable rules.

When is FITWI suitable?

When the full comparison, including commitment and shareholder treatment, supports it.

Is there a minimum profitable size?

There is no universal threshold; administration and substance costs depend on the business.

Sources and editorial date 30 October 2026

Let us plan your company in Malta.

Tell us your current residence, your business model and your timeframe. In the 15-minute introductory call we establish whether your plans fit what we do.

15 minutes, free of charge. Pick a time in the calendar. Prefer writing? Use the enquiry form