Being a gem in the Mediterranean Sea, Malta is considered as a centre for financial and corporate services; an ideal setting for companies to operate and offer the most excellent opportunities to maximize profits within a legitimate and transparent business structure.

At A+A Assurance Services Ltd we specialize in Limited (Ltd) liability Malta company formation and registration as well as corporate administration services by offering a cost-effective structure tailor-made for your company.

If you are a foreigner and wish to incorporate a company in Malta, there are many benefits for you. Our tax consultants can surely help your business avail of the most advantageous tax incentives being offered within the Maltese tax regime.

Malta operates a full imputation system for the taxation of dividends paid by Maltese resident companies. Every company resident in Malta is required to deduct from the amount of the dividend a tax at the rate payable by the company on the income out of which such dividend is paid. This tax will then be available as a credit against the tax due by the recipient of the dividends. Therefore, a full credit is given in the hands of the shareholder of the tax paid at the corporate level – this is the full imputation system.

A non-resident shareholder in receipt of dividends distributed by Maltese resident companies may benefit from the following tax refunds:

  • 6/7th if the dividend is paid out of profits allocated to the company’s MTA or FIA;
  • 5/7th if the profits are distributed out of the MTA or FIA and derived from:
    • passive interest or royalties;
    • dividends received from a participating holding which do not qualify for the participation exemption of article 12(1)(u) of the Maltese Income Tax Act (by reason of the anti-abuse rules);
  • 100% if the profits are distributed out of the FIA and derived from a participating holding or from the disposal of such holding;
  • 2/3rd if the dividend is paid out of profits allocated to the FIA and in respect of which profits the company has claimed relief of double taxation.

Apart from Malta and offshore company formations, our services include domiciliation and registered address, directorship services, accounting services, virtual office services and more.

While offering you the right corporate service package to help you administer your company, our team will also assist you from the initial stages of a Ltd liability company incorporation to the day-to-day running of the company.