Company formation Structure

The Two – Tier Structure:

Our team will guide you through a schematic company structure which is most importantly tax efficient. One may wish to consider a dividend feeder structure which is a two-tier Maltese Limited Liability Company Structure in terms of which a Maltese operating company will be owned by a Maltese holding company.

Companies registered in Malta are subject to income tax on their chargeable income at a rate of 35%. Under Malta’s system of tax, a shareholder / holding company may upon receipt of a dividend be entitled to claim a tax refund of 30% of the tax paid by the Maltese operating company. The holding company would have no further tax liability.