Over the years, Malta has established itself as a prime destination for company registration within the EU. The jurisdiction offers a robust legal framework, a business-friendly environment, and an efficient tax system that may be highly advantageous for ultimate beneficial owners. Setting up a limited liability company in Malta provides access to the EU market while benefiting from Malta’s corporate tax refund system, making it an appealing option for international investors.
The Companies Act
The Companies Act (Chapter 386 of the Laws of Malta) governs company registration in Malta. This legislation regulates all companies incorporated with the Malta Business Registry (MBR), which provides an online platform for accessing information on registered companies and their corporate details.
In terms of the Act, a company may be established in Malta as a private limited liability company or a public limited liability company. The main difference between the two are the limitations in the number of shareholders and the restrictions imposed by the law on the holding of the shares in a private limited liability company. In both cases, however, the shareholders’ liability shall be limited to the amount that they would have contributed to the formation of the company. Most businesses in Malta opt for a private limited liability company structure due to its flexibility and legal protections.
It must be noted that the process of registering a company in Malta does not begin by filing the necessary documentation with the Malta Business Registry. The process begins with the inception of an idea and the organisation of such an idea by the ultimate beneficial owners into a feasible structure. Our legal and corporate professionals at BDO Malta can provide the necessary advice and assistance even at these initial stages so that clients can effectively structure their interests.
Malta Company Registration: Check out our step-by-step guide
Memorandum and Articles of Association
The essential requirement for registering a company in Malta is the Memorandum and Articles of Association. These documents define:
- The company’s objectives
- Shareholder details
- Directors and company secretary information
- Governance provisions and shareholding structure
Maltese law provides model regulations that can be incorporated into the Articles of Association, with flexibility for modifications, provided they comply with the Companies Act.
How can BDO hep?
BDO Malta offers a comprehensive company registration service in Malta, ensuring businesses comply with all regulatory requirements. Our corporate services team assists with:
- Drafting customised Memorandum and Articles of Association
- Filing all necessary incorporation documents with the Malta Business Registry
- Advising on alternative company structures, including:
- Partnerships (en nom collectif & en commandite)
- Branches of overseas companies
- Trusts and foundations
- Ongoing corporate compliance and annual maintenance requirements