All articles on the topic of Company Formation.
47 articles
Germany's exit tax has widened - ETFs and funds are now caught, and EU moves have lost their permanent deferral. Here is where things stand, and what a move to Malta really involves.
Read more: Germany's exit tax: the latest developments
Which company changes must be reported to the Malta Business Registry, through which forms, and within what deadlines - and what happens if you miss them.
Read more: Updating the Malta Business Registry
Dreaming of living in Italy without the steep tax bills? By combining Italian residency under the Flat Tax regime with a Malta Limited company, high-net-worth individuals can legally reduce their effective tax rate to as low as 5%. Here is how this powerful structure works.
Read more: The Italy-Malta Solution: Combine La Dolce Vita with 5% Tax
A home in Mallorca, Marbella or Madrid and a trading company in Malta: the Spain-Malta solution brings Mediterranean life and tax structuring within the EU together.
Read more: The Spain-Malta Solution: Life in Spain, Business in Malta
Malta is known for more than just its Mediterranean scenery; it offers a highly efficient tax framework for international business. For entrepreneurs and investors, understanding the Malta tax system—specifically the refund mechanism that can reduce effective tax to 5%—is crucial. This guide covers the essentials of the Maltese tax framework for 2026.
Read more: Tax Advantages in Malta 2026 – Relocating Your Business
The role of a Company Secretary in Malta is often misunderstood as purely administrative. In reality, it is a vital officer position responsible for corporate governance and statutory compliance. This guide covers the requirements, legal duties, and the profile needed for a Company Secretary in a Malta Limited.
Read more: The Company Secretary in Malta: A Complete Guide to Roles and Responsibilities
Why go through the hassle of relocating an existing business to Malta when starting fresh could be simpler and more profitable? In this guide, we explain why establishing a new Malta Limited is often the smarter choice to avoid unnecessary scrutiny and exit tax complications.
Read more: Starting Fresh vs. Relocating: Why a New Malta Company Often Makes More Sense
Shareholders own the company, but directors run the show. From fiduciary duties to the nuances of wrongful trading, we break down exactly what it means to be a director of a Malta Limited and where the legal boundaries lie.
Read more: The Role of a Director: Key Duties and Responsibilities
Dreaming of life on a beautiful Mediterranean island? Malta and Cyprus offer more than just stunning scenery and a relaxed lifestyle; they are increasingly popular choices for both living and establishing a business. Discover the key reasons for relocating your residence or company, why the EU is a smart choice for emigration, and what to consider when setting up a company abroad.
Read more: Company Formation in Malta or Cyprus: A Direct Comparison
Set up a Malta Limited company with share capital from just €1,165. Benefit from a 5% effective tax rate via the fully EU-compliant tax refund system. A comprehensive guide to costs, process, and compliance by Dr. Werner & Partners.
Read more: Setting Up a Malta Limited Company in 2026: The Complete Guide
With tax authorities worldwide tightening rules on shell companies, establishing genuine economic substance is non-negotiable. We explore how relocating your business operations—or yourself—to Malta can satisfy CFC rules and secure your tax structure.
Read more: Establishing Economic Substance: Relocating Your Business to Malta
Running a Malta Limited while living in the UK or elsewhere in Europe? We break down how foreign tax authorities view your setup, from permanent establishments to the benefits of a holding structure.
Read more: Tax Obligations: How Foreign Authorities View a Malta Limited
We receive inquiries daily from entrepreneurs looking to set up a Malta Limited. While the effective 5% tax rate is attractive, it is not a one-size-fits-all solution. From CFC rules and substance requirements to the €250k profit threshold, we outline the four main reasons why a Malta setup might not be right for you—and when it actually makes sense.
Read more: 4 Reasons Not to Form a Malta Limited in 2026
When looking to optimise your corporate tax burden, moving operations abroad is a common consideration. However, this decision requires careful planning—setting up a shell company is no longer a viable strategy. We compare two of the most popular jurisdictions, Malta and Cyprus, to explain why Malta often comes out on top for international business owners.
Read more: Malta vs. Cyprus: Which is the Better Business Location?
When setting up an international company, planning is everything. At DW&P, we believe in total transparency. You need to understand not just the incorporation process, but the ongoing obligations to the tax authorities. Every Malta Limited requires an annual audit—here is what you need to know about the process and why clean bookkeeping is the key to success.
Read more: Auditing Requirements for a Malta Limited Company
Establishing a company abroad is no longer just for multinationals; SMEs and entrepreneurs are increasingly using structures like the Malta Limited for expansion and tax optimization. While you can handle daily operations, specific areas like incorporation and accounting require professional support.
Read more: Managing a Malta Limited: When to Call in the Experts
At DW&P Dr. Werner & Partners, we often see clients eager to get their company incorporated and bank account opened. While we are also excited about the first tax return, we always advise a bit of patience. But why wait when significant tax savings are on the table?
Read more: Why Company Formation in Malta Takes Time
Malta offers compelling opportunities for both private individuals and companies to optimize their tax position. Located in the heart of the Mediterranean, the island has developed into a reputable financial hub operating under a legal framework grounded in EU law. With a network of over 50 Double Tax Treaties and a unique corporate tax refund system, Malta stands out as a strategic location for business.
Read more: Tax Optimization in Malta – Opportunities for Companies and Individuals
Are you looking to reduce your corporate tax burden by incorporating abroad? Malta offers a secure EU jurisdiction with a robust economy, but the setup process has specific requirements. From compliance documentation to economic substance and tax refund structuring, here are three key hurdles international entrepreneurs need to navigate.
Read more: 3 Common Hurdles When Setting Up a Malta Limited
Malta’s 5% effective tax rate is attractive, but it is not a loophole for everyone. Strict rules regarding Permanent Establishments mean that local businesses in other countries cannot simply shift profits to Malta. We explain who actually benefits from a Malta Limited and why location-independent businesses are the primary candidates.
Read more: Is a Malta Limited the Right Choice for Every Entrepreneur?
A Malta Limited can be incorporated while projects and partner agreements are being prepared. Suitable administration and a clear budget connect the preparation period with your intended business start.
Read more: Dormant Malta Limited: Overview and Costs
The Cyprus tax system remains a top choice for international entrepreneurs, offering flexibility and attractive residency criteria. With the 2026 reforms now in effect, understanding the new 15% corporate rate, the 8% crypto tax, and the extended Non-Dom benefits is essential. This guide provides a comprehensive overview of the current tax framework in Cyprus.
Read more: Cyprus Tax Guide 2026: Rates, Rules & Non-Dom Status
There is often confusion surrounding Politically Exposed Persons (PEPs) and how businesses should handle them. Many assume serving PEPs is prohibited or that the term applies only to heads of state. This guide clarifies the definitions, the risks of money laundering, and the necessary compliance steps for onboarding PEPs in Malta.
Read more: A Guide to Handling Politically Exposed Persons (PEPs) Opening a corporate bank account is often the most time-consuming part of setting up a company in Malta. At DW&P Dr. Werner & Partners, we manage this process daily, but strict KYC and AML regulations mean patience is required. Here is why the process takes time and why thorough compliance is crucial for your business.
Read more: Why Opening a Bank Account in Malta Takes So Long
Will business partners recognise a Malta Limited? Playmobil and Lufthansa Technik show real activity on the island. These examples help explain how the corporate form can fit your own business plans.
Read more: Big Names, Local Presence: Global Brands and the Malta Limited
In a report published by the UK Financial Conduct Authority (FCA) on 21 May 2021 regarding "common control failings identified in anti-money laundering frameworks," particular concern was raised regarding Customer Due Diligence, specifically "Enhanced Due Diligence" (EDD). The report highlighted, among other things, that some firms' approach to due diligence was insufficient.
Read more: The Concept of 'Enhanced Due Diligence' in Compliance
The EU has significantly ramped up its efforts to combat money laundering and tax evasion. Following previous initiatives like the Commission's Action Plan, the focus has now shifted to the misuse of shell companies. This article explores the proposed Directive aimed at preventing the use of entities with no minimal substance for tax purposes.
Read more: The 'Shell Company' Directive: The Next Step in Curbing Tax Evasion
Setting up a Malta Limited offers a legitimate path to tax optimization for the right entrepreneurs. We look at why substance matters, why we reject "letterbox" setups, and which business models actually benefit from the Maltese corporate framework.
Read more: The Malta Limited at a Glance: Structuring Your Business for Success
Entrepreneurs are constantly looking for ways to reduce their tax burden by relocating their business to a more favourable jurisdiction. However, it is often unclear which country offers the best overall package. When making such a major decision, the headline tax rate should not be the only factor you consider.
Read more: Malta vs. Cyprus: A Business Location Comparison
In June 2021, Malta became the first EU member state to be placed on the FATF grey list, sending shockwaves through the financial services sector. Just twelve months later, following rigorous reforms and increased enforcement, the country has been successfully removed. Here is how Malta turned the tide.
Read more: Malta Officially Removed from the FATF Grey List
With over 300 days of sunshine and a favorable tax regime, Cyprus is a magnet for international expats. In this guide, we weigh the pros and cons of island life—from the Non-Dom program to the rising cost of living—to help you decide if this Mediterranean haven is the right move for your business and lifestyle.
Read more: Is Cyprus the Perfect Destination for Expats?
Deciding to start a business and relocate is a major step that requires careful planning. As an EU member state, Cyprus has become a hotspot for international entrepreneurs. Beyond its Mediterranean climate, the island offers a highly competitive tax system and strategic benefits that make it an ideal location for business operations.
Read more: Cyprus – Why Incorporating a Company Here Pays Off
Many entrepreneurs overlook the concept of "tax justice" when moving to Malta, yet it is vital for EU compliance. We explain why the Malta Limited tax refund system is non-discriminatory and how it withstands legal scrutiny.
Read more: Malta Tax Refunds and EU Law: Is the System Fair?
Malta and tax transparency—do they really go together? Absolutely. In this update, we revisit Finance Minister Edward Scicluna's clear stance on the issue. Despite frequent international criticism, Malta remains a jurisdiction defined by strict compliance, British legal principles, and a robust commitment to the rule of law.
Read more: Update: Malta's Commitment to Tax Transparency
E-commerce is growing globally at an average of 18% per year, and Malta is no exception. The Malta Communications Authority has launched a new four-pillar strategy designed to support local businesses and attract international e-commerce companies to the island.
Read more: Malta’s New E-Commerce Strategy – Online Sales on the Rise
The European Commission's 28th Single Market Scoreboard has once again ranked Malta as a top performer. With a transposition deficit of just 0.2%, Malta secures second place among all Member States, demonstrating its commitment to a robust business environment.
Read more: Malta Confirmed as Top Performer in EU Single Market Scoreboard
Malta's National Statistics Office recently reported a negative inflation rate of -0.05%, a sharp contrast to the previous year. But does this dip really signal deflation? We analyse the causes—primarily energy and transport costs—and what this means for businesses on the island.
Read more: Does Negative Inflation in Malta Signal Deflation?
Located right in the heart of Southeast Europe, Bulgaria offers a strategic geographic location, business-friendly policies, and cost-effective operations. If you want to start a company there, this guide will walk you through the steps and the important factors you need to know. 1. Why Bulgaria? Strategically located at the crossing of Europe and Asia, […]
Read more: Opening Your Company in Bulgaria: What You Need to Know Why relocate an existing company to Malta when starting a new one might be easier and more advantageous? Learn more in our latest post! Relocating an existing company to Malta can attract unwanted attention and potential tax implications. Instead, we generally recommend starting a new company (Malta Ltd) to fully benefit from Malta’s business-friendly environment. […]
Read more: Why It Might Make More Sense to Start a New Company in Malta Rather Than Relocate an Existing One
Are you considering setting up your business in Malta? Great decision! Malta offers unbeatable advantages for international entrepreneurs, from low effective tax rates to a Mediterranean lifestyle and highly skilled, multilingual workforce. However, the key to a successful start lies in choosing the right partner: a licensed Company Service Provider (CSP). What is a CSP […]
Read more: Why You Need a Licensed CSP in Malta: The Key Facts
Introduction In a modern world, the office of the company secretary has no one meaning and covers a multitude of tasks and responsibilities. The Company Secretary, regardless of the latter term, cannot be associated with a “secretary” in its common sense. There is often a misconception that the role of the company secretary is purely […]
Read more: The Company Secretary – Added value to the Board (Part I) Introduction As noted in Part I of the article, the office of a company secretary should be described as the company’s administrative officer who is empowered to exercise specific functions and responsibilities under Maltese law. This Part II is intended to provide a closer look at the performed role and daily duties of this officer relating – in this piece – to the first category described below. The company secretary may serve as a focal […]
Read more: The Company Secretary – Added value to the Board (Part II)
Malta offers skilled workers good career opportunities, especially in the fields of finance, iGaming, game development and IT. The growing market has a high demand for qualified personnel, and there are a lot of vacancies. If you are a member of a EU state you can make use of your right of free movement and […]
Read more: Moving to Malta – Income tax and National Insurance rate 2021
Introduction The Companies Act imposes on every company the obligation to hold a general meeting yearly, but what does a general meeting really entail? The general meeting of a company must be conducted once every year, hence why it is called the Annual General Meeting (“AGM”). While a company may call other meetings during the […]
Read more: The Annual General Meeting
Setting up a company in Malta is not as difficult as you might think it is. Guidelines and regulations for establishment are very clear, and the costs are comparatively low. So, what are the actual benefits that you get when you set up business in Malta? First of all, the most interesting aspect of operating […]
Read more: Company formation in Malta – What benefits are there?
Many countries in the EU and elsewhere apply regulations based on CFC rules (https://en.wikipedia.org/wiki/Controlled_foreign_corporation). Inasmuch as CFC rules are not observed or do not exist, Malta has additionally concluded double taxation agreements with many countries. These cover similar matters including: the requirements relative to substance and/or the organisation of business premises with a view to […]
Read more: Creating substance in Malta by means of company relocationIn most cases the reason for founding a company outside of Germany is to save taxes or alleviate one’s or the company’s tax burden. In times when the only economically liberal party in Germany does not collect enough votes to enter the Bundestag, it is in my opinion a legitimate concern if your own interests […]
Read more: Taking advantage of Malta Limited in Germany?No articles yet.
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Corporate Services at DW&P Dr. Werner & Partners are provided by DW&P Services Ltd. (C 103208) which is regulated by the MFSA and is licensed under Authorised Person ID: DSER-23577 to carry out the activities of a Class C CSP in terms of the Company Services Providers Act (Cap. 529 of the Laws of Malta).
