Company formation in Malta

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Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —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.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —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.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.