Malta has emerged as a strategic jurisdiction for international business and investment, offering a blend of legal certainty, EU access, and flexible tax planning. Its location between Europe, North Africa, and the Middle East makes it a natural hub for cross-border operations, particularly in finance, digital services, and maritime trade.

As a full member of the European Union since 2004, Malta provides companies with access to the EU Single Market under a harmonized legal and regulatory system. The language of business is English, and the corporate framework aligns with EU directives, including AML and financial services regulation.

The country has developed specific strengths in financial services, iGaming, maritime services, and pharmaceuticals. Through Malta Enterprise, foreign investors can apply for tailored fiscal incentives, innovation credits, and relocation assistance. Information on these schemes is available at www.maltaenterprise.com.

Corporate taxation in Malta is structured around a full imputation system. While the statutory corporate tax rate is 35%, foreign shareholders may be entitled to tax refunds reducing the effective rate to around 5% in many cases. There is no withholding tax on outbound dividends, interest, or royalties paid to non-residents. Malta maintains over 70 double taxation treaties and continues to expand its treaty network to facilitate international tax neutrality.

For VAT, the standard rate is 18%. Entities that are established and conducting operations in Malta may benefit from exemptions depending on their business activities, particularly in financial and insurance sectors.

The legal framework supports various company forms, including Private Limited Companies, holding entities, and foundations. Companies can be registered within a few days, and the process can be handled remotely via licensed corporate service providers.

Regulatory supervision is carried out by the Malta Financial Services Authority (MFSA), which maintains a strong compliance orientation. In recent years, Malta has reinforced its AML enforcement capacity and was removed from the FATF grey list in 2022. Ongoing updates on financial regulations can be found at www.mfsa.mt.

While full transparency and economic substance are now expected from companies with cross-border structures, Malta retains a competitive edge through its combination of predictability, EU integration, and legal tools for business and wealth management.

Why Malta Remains a Prime Destination for UHNWI and Family Wealth Planning

Malta continues to attract Ultra-High-Net-Worth Individuals (UHNWI) looking for legal predictability, high-quality services, and favorable tax residency regimes. Even after the EU-mandated end of its citizenship-by-investment program, Malta remains an elite jurisdiction for those structuring international wealth, establishing a presence in Europe, or securing generational continuity through trusts and foundations.

As a European Union member with a civil law tradition and English as an official language, Malta offers an attractive environment for setting up wealth structures. Trusts and private foundations are widely used and regulated under specific domestic frameworks. Malta’s legislation allows for discretionary, revocable, and irrevocable trusts, all subject to international transparency standards and FATF compliance.

The remittance-based taxation regime is particularly relevant. UHNWI residing in Malta are taxed only on foreign-sourced income that is remitted into Malta. Foreign capital gains are not taxable, even when remitted. Additionally, there is no wealth tax, no inheritance or estate tax, and no real estate tax on property held outside Malta. For updated residence and taxation rules, visit the Office of the Commissioner for Revenue at www.cfr.gov.mt.

Malta supports a family office ecosystem that includes fiduciary services, real estate advisory, tax planning, and access to investment platforms regulated under EU law. Private clients benefit from stable governance, sophisticated fund management options, and personal mobility within the Schengen area.

Residency can be obtained through property acquisition, economic ties, or as part of Malta’s Permanent Residence Programme (MPRP). While citizenship-by-investment is no longer available, long-term residence options still allow strategic entry into the EU lifestyle and tax infrastructure. Legal residence also facilitates global succession planning and enables families to harmonize estate planning across jurisdictions.

The Malta Financial Services Authority (www.mfsa.mt) oversees service providers and financial intermediaries to ensure integrity and compliance. Malta also participates in the OECD Common Reporting Standard (CRS) and has adopted the EU’s 6th AML Directive, ensuring that private clients’ structures are legally sound and internationally defensible.

Malta remains a highly viable base for those who understand that discretion, compliance, and tax alignment are not mutually exclusive—but can be combined effectively with the right strategic guidance. Our office supports UHNWI and family offices in building structures that adapt to 2025’s global regulatory and reputational realities.