Malta distinguishes itself as the most efficient «Onshore» jurisdiction in the European Union. Its unique full imputation system and tax refund mechanism allows the effective corporate tax rate to be reduced to 5%, while maintaining full OECD compliance status. It is the domicile of choice for holdings, iGaming, aviation and financial structures requiring EU passporting and aggressive but legal tax optimisation.
Malta
The most competitive tax regime in the EU. Full imputation system (5% effective) and global hub for iGaming and Fintech.
- Malta offers a unique tax architecture in Europe thanks to its full imputation system. Combining the legal certainty of an EU member state with Anglo-Saxon-style operational flexibility, the island has established itself as a robust platform for international tax planning, offering unrivalled incentives for non-resident shareholders.
100% Remote Management. No travel required.
INTEGRAL VISION
Infrastructure Legal Solid for Global Business
HYBRID FRAMEWORK
Anglo-Saxon Civil and Corporate Law
Malta merges a civil law base with corporate and commercial law strongly modelled on the UK. With English as the official language of business and law, it offers a familiar and secure contractual environment for international investors.
TAX EFFICIENCY
Tax Refund System (6/7)
Although the nominal rate is 35%, the system allows shareholders to claim a refund of 6/7ths of the tax paid on business dividends. This results in a final effective taxation of 5%, the lowest in the Onshore Eurozone.
ENTITIES
Available Company Types
Private Limited Liability Company (Ltd)
The standard Maltese vehicle. Requires a minimum capital of EUR 1,165 (only 20% must be paid up initially). Limits the liability of members and is the entity used to access the tax rebate system. Flexible and bank respected, ideal for international trading and E-commerce.
Malta Holding Company (Participating Holding)
It is not a different legal rate, but a tax status. If the Ltd qualifies as a «Participating Holding», dividends received from foreign subsidiaries and capital gains on their sale may be fully exempt (0%) from tax in Malta, without the need to apply the refund system.
INFRASTRUCTURE
Banking and Fintech Network
Bank of Valletta (BOV)
The largest financial institution in the country, with a solid infrastructure for local and international business.
HSBC Malta
A subsidiary of the global giant, it offers prestige and connectivity, albeit with strict compliance protocols.
APS Bank
Commercial bank with a growing reputation for supporting service and technology companies.
ROUTE SHEET
Incorporation Protocol
We have standardised international bureaucratic complexity into a linear and efficient process. Our team centralises legal, tax and administrative management, allowing you to operate in your chosen jurisdiction with full assurance of regulatory compliance.
01. Compliance Validation (KYC)
Initiation of the dossier by digitally compiling basic documentation (Passport and Proof of Residence). We perform legal and regulatory validation (AML) in less than 24 hours to ensure a seamless process.
02. Incorporation and Official Registration
Drafting of articles of association and preparation of articles of association in accordance with local regulations. We manage the filing with the competent registration authority and settle the governmental fees until the Certificate of Incorporation is obtained.
03. Operational Activation and Banking
Formal delivery of the ‘Corporate Set’ with the company's legal documents. In this final phase, we execute the introductions with the selected financial institutions or EMIs to enable the company's treasury.
We were looking for legal certainty to operate in Europe, but bureaucracy was holding us back. Your team not only handled the registration, but also advised us on the optimal tax structure. We feel we have an in-house legal department.
Sarah V.
Chief Operating Officer, Ventus Capital
360º SOLUTIONS
Corporate Governance Integral
Design of the optimal legal vehicle (LTD, LLC, Holding). Includes customised drafting of articles of association, government registration and payment of upfront fees to deliver an operational 100% company.
Direct access to our network of banking partners and EMIs. We manage the entire compliance dossier to ensure the opening of multi-currency corporate accounts with your own IBAN.
Provision of Registered Office and Secretarial or Nominee Address services, ensuring strict compliance with the requirements of substance and privacy.
Comprehensive management of the annual maintenance of the company. This includes the filing of accounting books, VAT returns and corporate tax returns.
STRATEGIC PARTNER
More than a Gestoria: Your Global Partner
We understand that operating abroad creates uncertainty. Our approach goes beyond red tape: we act as a proactive extension of your team, anticipating regulatory barriers and resolving operational challenges so you can focus on scaling your business.
CONTINENTAL NETWORK
Other Jurisdictions at Level Continental
IMMEDIATE OPERATION