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Holding Company in Malta
A presentation brought to you by CompanyIncorporationMalta.com
1
What Is a Maltese Holding Company?
A holding company in Malta is a legal entity that can control the management and the financial aspects of another company.
Holding companies are incorporated with the sole purpose of controlling the assets of other businesses in accordance with the rights derived from the voting shares.
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Why Open a Holding Company in Malta?
In 2007, when the Government introduced the participation exemption, Malta became one of the most attractive destinations for setting up holding companies in Europe.
Maltese holding companies may operate both in and outside the European Union.
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Participation Exemption in Maltese Holding Companies
Participating holdings qualify for tax exemptions in Malta if the Maltese holding company owns at least 10% of the equity shares of a company and the holding offers the following rights:
to vote;
to distribute profits;
to distribute assets in case of company dissolution.
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Qualification for Participation Exemptions in Malta
The participating holdings must meet at least one of the following conditions:
the Maltese holding company owns at least 10% of the shares in a subsidiary company;
the shares’ minimum value must be 1,164,000 euros for at least 183 days;
the Maltese company must be allowed to purchase the balance of shares in the subsidiary.
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Other Conditions for Participating Holdings in Malta
The other conditions for holdings to qualify for the participation exemption are:
the holding company has the right to first refusal in case of redemption or cancellation of the shares;
the Maltese holding company must have the option of appointing a director in the subsidiary;
the holding company’s shares must be used for business purposes and not as trading stock.
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How to Open a Maltese Holding Company
There are two ways of setting up holding companies in Malta:
by registering a private limited liability company;
by registering a public limited company.
Our company formation agents in Malta can help you set up any of these type of companies.
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Tax Advantages of Maltese Holding Company
Setting up a holding company in Malta because it offers many advantages among which:
dividends resulted from participating in both EU and non-EU holdings benefit from special tax regimes;
Malta has an extensive list of double tax treaties, which provide for additional tax exemptions and deductions;
Malta does not impose any net worth tax;
there are no interest or royalties taxes in Malta.
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Assistance for Opening a Holding Company in Malta
Our Maltese company formation agents will handle the entire process of registration and will help you prepare the documents required for opening a holding company.
You can also contact us if you want to find out more about other types of companies.
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Thank you for your attention!
For more information, please contact us at:
(+44) 203-287 0408 (for international clients)
www.companyincorporationmalta.com10
