01
Form and capital
A private limited company commonly serves an operating or holding business; a public company, partnership, fund or specialist form is selected for different capital, investor and regulated-function needs
02
Formation process
The route connects the name, memorandum and articles, shareholders, director, company secretary, registered office, capital, UBO, MBR registration, MTCA, VAT, accounting and annual filings
A company should be built around its activity, tax and banking route. A private limited company commonly serves an operating or holding business; a public company, partnership, fund or specialist form is selected for different capital, investor and regulated-function needs.
03
Management and substance
A registered office does not replace effective management. Board decisions, authority, contracts, people, premises, expenditure, risk ownership and business rationale should match the company's role
04
Banking launch
Banks, payment and e-money institutions, investment firms and managers are checked in the MFSA's official register; private banking, corporate accounts, custody, payments and fund services depend on authorisation and client policy. A bank reviews UBOs, tax residence, source of wealth and funds, capital history, business model, financials, counterparties, markets, projected flows, PEPs and sanctions risk and is not obliged to open an account.
05
Working checklist
The headline company tax rate is 35%; following a dividend, a shareholder may claim a refund of part or all tax paid where the conditions are met, but this is not an automatic 5% effective rate. Standard VAT is 18%; 12%, 7%, 5%, 0% and exemptions apply only to specified categories, while place of supply, reverse charge and input recovery depend on the transaction.
FAQ
FAQ
Where should a company formation project in Malta start?
A private limited company commonly serves an operating or holding business; a public company, partnership, fund or specialist form is selected for different capital, investor and regulated-function needs
Can formation or account opening be guaranteed?
This material is general information. Formation, licensing, tax outcomes and account opening depend on the facts and the decision of the competent authority or financial institution.
Why are tax and banking reviewed together?
The headline company tax rate is 35%; following a dividend, a shareholder may claim a refund of part or all tax paid where the conditions are met, but this is not an automatic 5% effective rate. A bank reviews UBOs, tax residence, source of wealth and funds, capital history, business model, financials, counterparties, markets, projected flows, PEPs and sanctions risk and is not obliged to open an account.
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Related routes
- Bank accounts and private banking
- Open primary source
- Private wealth: foundations and trusts
- Open primary source
- Tax strategy
- Open primary source