01
Available instruments
Private-wealth planning may compare a Maltese trust, private foundation, holding company, investment funds, insurance and contractual solutions; professional trustees and private-foundation administrators fall within the MFSA perimeter
02
Legal constraints
A trust is not a company, while a foundation has separate legal personality; control, reserved powers, beneficiaries, UBO, tax and recognition in family countries should be tested before assets move
Asset protection starts with a permitted legal form and real governance. Private-wealth planning may compare a Maltese trust, private foundation, holding company, investment funds, insurance and contractual solutions; professional trustees and private-foundation administrators fall within the MFSA perimeter.
03
Governance and succession
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. The route connects the name, memorandum and articles, shareholders, director, company secretary, registered office, capital, UBO, MBR registration, MTCA, VAT, accounting and annual filings.
04
Banking perimeter
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
Tax map
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. Personal tax depends on residence, domicile, income source and any remittance basis; trust or foundation distributions, gains, foreign assets and another country's rules require separate analysis.
FAQ
FAQ
Where should a private wealth: foundations and trusts project in Malta start?
Private-wealth planning may compare a Maltese trust, private foundation, holding company, investment funds, insurance and contractual solutions; professional trustees and private-foundation administrators fall within the MFSA perimeter
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
- Company formation
- Open primary source
- Bank accounts and private banking
- Open primary source
- Tax strategy
- Open primary source
- Relevant practice
- Open primary source