Re-Domiciliation of Companies to Malta 20/06/2025 Malta has become an attractive destination for companies looking to re-domicile due to its favorable business environment and legal framework. Re-domiciliation, or the process of transferring a company's registration from one jurisdiction to another, involves several steps and requirements. Here is an in-depth look at how to re-domicile a company to Malta. The process of re-domiciling a company to Malta is governed by the Continuation of Companies Regulations (Subsidiary Legislation 386.05) under the Companies Act (CAP386). This legislation provides a clear pathway for companies to transfer their domicile to Malta while ensuring compliance with local laws. Why Malta Malta offers numerous advantages for companies looking to re-domicile: A services-oriented economy with skilled and knowledgeable professionals Legal system based on a hybrid of Common & Civil Law 0% taxation on dividends One of the lowest corporate tax rates in Europe Wide network of Double Tax Treaties (around 80) Reduced administrative costs Excellent geographic position between Europe, Asia, and Africa For holding companies, some additional benefits include: No withholding tax on dividends, income, or royalties Tax exemption on dividends Group relief laws No capital gains tax on disposals The Re-domiciliation Process Once the necessary documents are prepared, they must be submitted to the Malta Business Registry (MBR). The MBR will issue a provisional certificate of registration, allowing the company to operate in Malta. Within six months, a final certificate of registration will be granted once the company ceases to exist in its former jurisdiction. Eligibility Criteria To be eligible for re-domiciliation to Malta, a company must originate from an approved jurisdiction where re-domiciliation is legally permissible. This ensures that the company can legally transfer its registration without violating the laws of its current jurisdiction. Required Documentation The re-domiciliation process involves several key documents: Extraordinary Resolution: The company must pass a resolution by its members or shareholders approving the re-domiciliation. Constitutive Documents: These documents, such as the company's Memorandum and Articles of Association, must comply with Maltese legislation. Certificate of Good Standing: This certificate verifies that the company is compliant with the requirements of its current jurisdiction. Director's Declaration: A declaration by the directors regarding the company's name, current jurisdiction, decision to re-domicile, and solvency. List of Directors and Secretaries: A comprehensive list of the company's directors and secretaries before and after the re-domiciliation. How We Can Help Our experienced team in Malta has acted in relation to numerous re-domiciliations, both into and out of Malta. We can assist and provide guidance throughout all stages of the process: Handling the entire re-domicilation process from the Malta side, including the necessary documentation, such as Directors’ resolutions, shareholders’ minutes, updated Memorandum and Articles of Association. Liaising with lawyers /advisors in other jurisdictions for the coordination of the matter. Dealing with all the other parties involved, including auditors and translators, to arrange for the translations of documents into English where applicable. Undertaking all the filings with the Registrar, as well as the publication of notices in newspapers required by law. If you have any questions or want to know more about how we can assist you, please contact either of our Directors of Trustee and Corporate Services, Josianne Cascun-Montebello at jcascunmontebello@tridenttrust.com or Janice Copperstone at jcopperstone@tridenttrust.com. X Linkedin weixin Messenger Authors Josianne Cascun Montebello Director – Trustee and Corporate Services jcascunmontebello@tridenttrust.com +356 21 434 525 Malta Janice Copperstone Director – Trustee and Corporate Services jcopperstone@tridenttrust.com +356 21 434 525 Malta Latest Insights Cyprus International Trusts: A Strategic Tool for Global Wealth Planning One of the most effective and versatile solutions available for international wealth planning is the Cyprus International Trust (CIT). Combining a robust legal framework, strong asset protection features, confidentiality, and professional administration, Cyprus has established itself as a well-established jurisdiction for international trust structures. U.S. Blockers: A Quick 101 A U.S. blocker is an intermediary corporate vehicle used in fund structures to manage specific U.S. tax exposures for certain investor groups. It is commonly used by non-U.S. investors and U.S. tax-exempt investors investing into U.S. strategies through partnership-style funds. In Perspective Podcast E03: Malta's Single Family Office Framework - A New Opportunity for Global Wealth Structuring In our third episode of In Perspective, Chris Naudi, Independent Consultant in our Malta office, is joined by our host Roscoe Carter Johnson, to explore the Malta's emerging single family office framework and why it could become a compelling option for wealthy families seeking an EU-based structure for managing and preserving wealth. Beyond the Rulebook: Building A Compliance Culture That Delivers Sustainable Change Effective compliance is not simply about following rules. It requires a culture that supports sound judgement, constructive challenge and accountable decision-making. When Family, Business and Assets Span Borders: Considerations for Indonesian Wealth Owners As businesses expand, families become more global and assets are held across multiple jurisdictions, wealth planning is increasingly about governance, succession and long-term stewardship as much as investment performance. How Private Clients and International Businesses Use U.S. Virgin Islands Structures The U.S. Virgin Islands offers a distinctive proposition for private clients, family offices and international businesses. As a United States territory, it combines a U.S. legal framework with a strategic Caribbean location and a range of structuring opportunities for qualifying businesses and investors.