A Maltese company may be setup for the dual purpose of holding shares and assets and for carrying out trading activities. A Malta company may be incorporated to carry out the mixed activities of trading and holding nature, with a distinction between the two activities being made in the respective tax accounts for each income stream.

The below is a brief outline on the characteristics of a Malta company. Company registration in Malta is regulated by the Registry of Companies (which forms part of the Malta Financial Services Authority (MFSA)).

General Information
Company Law in Malta	Companies Act 1995
Type of Company in Malta	Private Limited Liability Company
Language of Legislation and Corporate Documents	English
Exchange Control	No
Length of Time to Incorporate a Malta company	3 to 5 working days
Malta Government Registration Fee	Euro 350 for authorised share capital up to Euro 4,658.75
Shelf Companies Available	No
Corporate Names
Name Restrictions	Names identical or similar enough to create confusion, offensive or otherwise undesirable
Endings and Abbreviations Required	‘Private Limited Company‘, ‘Limited‘ or its abbreviation ‘Ltd.‘
Length of Time to Verify Name Availability	Less then 24 hours depending on name similarity
Reservation of Names Permitted	Yes
Language of Name	Any language using the Latin alphabet
Name of Banks, Insurance, Investment Fund, Trust Company or their Equivalents Require Consent or License	Yes
Capital and Shareholders
Minimum Number of Shareholders in a Malta company	2 (there are exceptional circumstances where one member is permitted)
Corporate Shareholders Permitted	Yes
Local Shareholders required	No
Disclosure of Shareholders	Yes (Anonymity can be retained through a licensed Fiduciary or Trustee)
Minimum Authorised Shares to be Issued	Euro 1,164.69 (one thousand one hundred and sixty four Euro &sixty nine cents)
Bearer Shares Permitted	No
Registered Shares Permitted	Yes
Directors and Company Secretary
Minimum Number of Directors in a Malta company	1
Minimum Number of Company Secretaries	1
Corporate Directors Permitted	Yes
Corporate Company Secretary Permitted	No
Local Directors / Company Secretary Required	No
Disclosure of Directors / Company Secretary	Yes
Appointment of Subsequent Directors / Officers	Yes
Meetings
Annual General Meeting of Shareholders Required	Yes - notice to be given to every member of the company and its auditor
Annual General Meeting of Directors Required	No
Location of Directors and Shareholders Meetings	Malta - for place of effective control &management
Adoption by Consent Permitted	Yes
Quorum Required for Purposes of Meetings	2 members personally present shall be a quorum in so far as the articles of the company do not contain other provisions
Local Requirements
Registered Office in Malta	Yes
Register of Directors / Officers to be kept at Registered Office	Yes
Company Seal Required	No
Copy of Minutes to be kept at Registered Office	Yes or at any such place as may be specified in the memorandum of articles
Copy of Share Register to be kept at Registered Office	Yes
Annual Requirements
Minimum Annual Government Fee or Franchise Tax	Registration of an annual return, Euro 163.06 where the authorised share capital of the Company does not exceed Euro 11,646.87
Requirement to File Annual Return	Yes (42 days after the date to which it is made up)
Requirement for Financial Audited Accounts	Yes
Requirement to file Financial Statements	Yes (ten months after the end of the relevant accounting reference period & 42 days)
Requirement to file Tax Return	Yes
Other Relevant Information
Member of Apostille of the Hague Convention	Yes
Increase or Reduction of Amount of Issued Shares	By extraordinary resolution - restrictions may apply
Appointment or Removal of Director(s)	By ordinary resolution - restrictions may apply
Redomiciliation Permitted	Yes
Reinstatement at Registry	Yes, by Court order preceding striking-off
Removal from Registry	Following dissolution & consequential winding up
Corporate Tax	35% (credit / refunds may apply to the shareholder(s))
Double Taxation Agreements	Yes, over 50