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Types of Corporate Structures

Different corporate structures that may be set up in Malta:

  • Public Companies
    This is the case where a company has more than 50 shareholders owning the company. Such companies would be required to be listed on the Malta Stock Exchange. Due to the size of the company, this structure carries with it considerable requirements.

  • Limited Liability Companies
    Companies having a limited liability are required to have two or more Directors involved in the corporate structure of the company. The shareholders of such companies enjoy a limitation to the liability for debts and obligations contracted under the company.

  • Single Member Companies
    Single member companies have the same attributes as ‘Limited Liability Companies’ however have only one person involved in the structure of the company. This person would be vested with all powers, including, those related to Director, Shareholder, Judicial Representative, Legal Representative and Company Secretary.

  • Partnerships
    In the case whereby two or more persons join to carry out an economic activity, this may be done through the setting up of a partnership. Partnerships do not have the same statutory obligations as companies, however the partners do not enjoy any limitation to their liability for debts and obligations under the partnership.

  • Sole Traders
    In the case whereby one person decides to carry out an economic activity, this may be done through a self-employed status whereby one is not required to register a company with the Malta Financial Services Authority. The person would be required to apply for a Value Added Tax (VAT) number with the VAT Department of Malta, depending on the level of expected annual turnover his or her activity will generate.