| LLC | PLC | Free Zone Company | Branch Office | Rep Office | |
|---|---|---|---|---|---|
| Local Name | Kumpanija B’Responsabbiltà Limitata | Kumpanija Pubblika b'Responsabbiltà Limitata | Żona Ħielsa Ltd | Uffiċċju Tal-Fergħa | Uffiċċju Rappreżentattiv |
| Company Setup Time | 5 days | 10 days | 10 days | 10 days | 10 days |
| Bank Account Opening | 5 days | 5 days | 5 days | 5 days | 5 days |
| Government Grants Available | Yes | Yes | Yes | No | No |
| Government Contracts Bidding | Yes | Yes | Yes | No | No |
| Limited Liability | Yes | Yes | Yes | No | No |
| Client Required to Travel | No | No | No | No | No |
| Inquiry | Inquiry | Inquiry | Inquiry | Inquiry |
Corporate Structure Explained
Malta Limited Liability Company (LLC)
- This entity must have at least two founders with a minimum capital contribution of EUR 233. It requires a secretary, and must have at least one director. The director can be of any nationality and can reside outside Malta.
- The financial statements do not need to be audited. The corporate income tax standard is 35%. Multiple tax incentives also offer multiple refund routes for local and foreign sourced income, hence corporate tax can be reduced to 10%.
Malta Public Limited Company (PLC)
- For the purposes of the public offering PLCs are allowed to participate in the extended share issuance. Similarly, these shares can be preferential or common, which can be freely transferred.
- This business entity allows for listing in the Maltese Borza and several other stock exchange platforms in the EU.
- The formation of this company requires a minimum capital of € 46,500.
Malta Free Zone Company (free industrial zone company)
- This entity gives businesses access to reduced corporate tax and VAT and tax credits investment. It requires the appointment of at least one director and two shareholders, either individual or legal entities of any nationality and one legal representative resident in Malta.
- There are several tax advantages and location advantages like the proximity to a key seaport. It stands out for its cost-effective manufacturing and logistics operations.
Malta Branch Office
- The branch office is entitled to operate within a given range of activities as defined by the foreign parent company. The registered office in Malta must appoint a representative who resides in that country.
- Tax on branch remittances is not imposed in Malta
Malta representative office
- Representative offices are not allowed to carry out any revenue-generating commercial activities. However, they are convenient for investors to promote their products on the market or to explore potential business expansion.