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 [...]
Malta’s Companies Act was amended in 2025 to introduce a new Simplified Dissolution Procedure (often discussed in practice as a simplified liquidation / fast-track winding-up). The aim is to give inactive, solvent, low-risk companies a quicker and less costly route to be dissolved and struck [...]
A “Fiscal Unit” in Malta refers to Malta’s income tax consolidation regime under the Consolidated Group (Income Tax) Rules (S.L. 123.189).Where the election is made and accepted, a qualifying group is treated – for Maltese income tax purposes – as a single taxpayer: This is [...]
Malta is a popular EU jurisdiction for SaaS founders because it combines (1) an English-speaking, common-law-influenced corporate environment, (2) an EU VAT framework that works well for cross-border subscriptions, and (3) a corporate tax system that can be very efficient in certain shareholder structures. This [...]
Transport Malta has taken another significant step in modernising maritime administration with the launch of Digital Ship Certificates, reinforcing Malta’s position as a forward-looking and technology-driven flag state. This new initiative marks an important milestone for the Maltese Flag, one of the world’s largest and [...]
Non-CRS Jurisdictions, EMIs, US Banking Options, and Holding Structures (with practical guardrails) In a world of expanding transparency (CRS/FATCA), stronger AML expectations, and increasingly sophisticated bank due diligence, “where you bank” and “how you structure” are no longer back-office choices. They directly affect: account approvals, [...]
For private clients seeking a trusted European jurisdiction, Malta offers a rare combination of regulatory certainty, EU credibility, and discretion – supported by a strong Corporate Service Provider framework built to protect governance, continuity, and long-term value. At 1st Step Solution LTD, we turn regulation [...]
When people talk about “Malta company registration with IBAN”, what they usually really want is: The key is that Malta’s attractiveness isn’t a “secret rate” at the company level (the headline corporate rate is 35%) – it’s the way Malta treats dividends through its full [...]
If you’re thinking about registering a company in Malta, you’ll quickly come across the term Company Service Provider (CSP) or Corporate Service Provider. These are licensed professionals who help you set up and run your Maltese company day-to-day – and picking the right one makes [...]
If you operate in Malta, the honest answer is: almost certainly yes – and not just for bookkeeping. Malta’s corporate tax system is generous and flexible, but it is also technical. The full imputation system, complex refund mechanisms and the Fiscal Unit (group taxation) regime [...]
Thinking about registering a company in Malta and wondering where to open your first business account – and which provider will give you the most practical IBAN setup for your needs? You’ll quickly discover two main options: Both can work. But in real life, more [...]
In early 2025, Andreas – a non-EU entrepreneur and UBO (ultimate beneficial owner) of a Cyprus holding and trading company – sat down with his tax advisers with a very specific worry. For the last 8 years, his structure looked like this: The setup worked [...]
