International Client Services

Lamima Consultancy Services Limited understands the true potential of operating in a globalised market economy and therefore it strives hard to offer a gamut of financial and counselling services to its international clientele. Our Office caters for all the needs required by foreign investors wishing to set-up a company within the Maltese territory.


Company tax in Malta is charged at the rate of thirty-five per cent (35%) however a benevolent tax credit system results in an effective corporate tax rate of five per cent (5%).


To benefit from this effective tax rate system various trading structures may be instituted but the following are the most common and simplistic examples:


  1. Maltese Trading Company Basic Trading Structure






  1. Two-tier Trading Structure






Definition as a Participating Holding


The legal definition of foreign investment in Malta must be analysed in its own right but the following is one of the principle criterion established under Maltese law:


A company must at least control ten per cent (10%) of the shareholding in an alternative company. Furthermore, the capital component of the latter must be totally or partially constituted of shares to such an extent that the holding agent is entitled to at least ten per cent (10 per cent) of the following, namely:





Furthermore, while the criterion established above must be satisfied, further considerations may apply to qualify as a participating holding company and are summarised below:


A company is an equity shareholder in an entity and is legally entitled by law to call for and acquire the total equity shareholding balance; or


A company is an equity shareholder in an entity however the former holds the first right of refusal over all equity shares in the eventuality that shares therein are to be either disposed, redeemed or written-off; or


A company is an equity shareholder in an entity a company but has the right to either sit on the main board or appoint an director to the said board to act in its name; or


A company is an equity shareholder in an entity and holds an uninterrupted investment for a period of at least one hundred and eighty-three calendar days (183) from the date or dates of its acquisition, for a minimum value of one million, one hundred and sixty-four thousand euro (€1,164,000); or


A company is an equity shareholder in an entity and the purpose of the investment is made on the singular premise of furtherance of its own business. The nature of the equities cannot in any way constitute tradable stock.


By definition a holding company is defined as any of the following three, namely:





Fiscal Benefits for International Clients:





For a more detailed understanding on any of the above please contact:


Key Contacts:


Alex Agius

Managing Director


Marica Bonello

Senior Auditor


Lamima Consultancy Services Ltd


Tel:       +356 21423059