A Malta Private Foundation is a serious private-wealth vehicle for succession planning, family governance, asset ring-fencing, and long-term holding of selected assets. Its structural advantage is not branding. It is legal and tax flexibility. Under Malta’s Foundations (Income Tax) Regulations, a foundation may be treated [...]
First, what does “treated as a company” actually mean? Under Malta’s Foundations (Income Tax) Regulations (S.L. 123.114), a foundation is generally treated for Maltese income tax purposes in the same way as a company ordinarily resident and domiciled in Malta. That treatment is a tax [...]
