Firmengründung in Malta

TABELLE HORIZONTAL SCROLLEN

Wichtig: Das Recht eines Nichtansässigen, Eigentümer des Unternehmens zu sein, berechtigt nicht automatisch dazu, in diesem Land zu leben, zu arbeiten oder das Unternehmen von dort aus zu führen. Einwanderungsstatus, Arbeitserlaubnis, wirtschaftliche Substanz, Ort der tatsächlichen Geschäftsleitung und Steueransässigkeit werden gesondert geprüft.

• —EU-facing service and technology ventures with a complete UBO/KYB pack.
• —Trading or holding structures after Malta substance, tax and distribution-model review.
• —Partnership or public-company projects where a private Ltd does not fit the governance objective.

• —A private limited liability company, the standard form with at least one director and authorised share capital of at least €1,164.69, of which at least 20% is paid.
• —A public limited liability company, requiring at least two directors and enhanced capital/disclosure requirements.
• —A partnership en nom collectif, a general partnership with unlimited liability for general partners.
• —A partnership en commandite / limited partnership, with general and limited partners.
• —A branch of an overseas company, registering a foreign company's presence in Malta.

• —Since 1 March 2025, incorporation submissions are made to MBR through a BAROS authorised user.
• —A Malta registered office, memorandum and articles, share capital, director(s), shareholder(s) and an individual company secretary are required.
• —There is no general resident-director requirement, but management/substance and tax residence are analysed from actual decision-making.
• —The authorised user/CSP completes AML, UBO and source-of-funds/source-of-wealth checks before filing.
• —Financial, gaming, virtual-financial-asset, insurance and trust/company services require separate licensing.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Memorandum/articles instructions, name, registered office, share allocation, officers and accounting reference date.
• —Evidence of paid share capital under the MBR/CSP procedure and a complete ownership/control chart.
• —CSP client-acceptance forms, a business plan/financial projections and certified corporate-founder documents.

1. 01Review the form, activity/licensing, Malta rationale, management, capital, tax and UBO profile.
2. 02Complete CSP onboarding and agree the office/secretary, memorandum/articles, shares and officers.
3. 03Confirm paid capital, execute the documents and have the authorised user submit incorporation through BAROS.
4. 04After the certificate, set up BO, tax/VAT, accounting, statutory registers and bank/EMI KYB.

• —A Maltese company files a corporate income tax return; the headline system, shareholder refunds and imputation apply only where eligibility is confirmed.
• —VAT, payroll/social-security, withholding and stamp-duty questions depend on operations and documents.
• —Tax residence, treaty access and any refund position require genuine management/substance and professional advice.

Allgemeiner Überblick, keine individuelle Steuer- oder Rechtsberatung. Die Vorschriften werden vor der Einreichung erneut geprüft.

• —Paid-capital evidence for MBR does not mean the same provider will supply a full operating account.
• —The CSP and bank/EMI independently assess UBOs, Malta nexus, source of wealth/funds, contracts, flows and risk geography.

• —An annual return to MBR and filing of annual accounts in the prescribed format.
• —Corporate tax, VAT/payroll filings and audit/accounting obligations according to size and applicable exemptions.
• —Maintenance of the registered office, secretary, statutory registers and current BO/officer/share data.

• —Marketing a tax-refund outcome without shareholder, residence and substance analysis creates material tax/compliance risk.
• —Using an unauthorised intermediary or merely formal management may lead to refusal by the CSP, MBR or a bank.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of the authorised BAROS user/licensed CSP, Malta office/secretary, capital evidence and post-registration hand-off.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

Der genaue Basic-Leistungsumfang und alle Ausschlüsse sind oben im Preisabschnitt aufgeführt. Nicht standardmäßige Strukturen und externe Kosten werden vor der Zahlung vereinbart.

Anforderungen geprüft am 9. August 2026. Vor der Einreichung gleichen wir Vorschriften, Formulare, Gebühren und Einschränkungen erneut mit der Registrierungsbehörde ab.