With its corporate laws based upon those of the UK, Malta has incorporated laws and principles into its own legislation, providing comfort and security to the commercial and business community. The most common form of business entity being set up in Malta is the limited liability company, which is mostly used for holding or trading activity. However, various other forms of entities may be set up in order to conduct business in Malta, as will be shown below.

Malta has been a member state of the European Union since 2004 and it officially entered the Eurozone in 2008, cementing its position as a player in the global financial services industry and making it ideal as a destination for business. Malta’s highly efficient corporate tax regime is perhaps one of the most attractive aspects of setting up a business entity in Malta. At the forefront of the incentives which encourage foreign business to establish operations in Malta, is the fact that Malta’s strategic geographical location in the Mediterranean facilitates access and commercial connections to mainland Europe and the rest of the EU, as well as North Africa and the Middle East. Language is also not a barrier – although Malta has its own language (Maltese) English is also an official language, with most people also being able to speak other languages including Italian and French.