Malta As A Holding Company Jurisdiction - Making The Complex Simple

Malta: an EU Holding Company Solution

The introduction of the participation exemption in 2007 has enhanced Malta's position as a premier EU holding company location. Whilst there is no specific holding company regime, Malta's domestic tax system positions Malta as the ideal location for establishing companies for the purpose of holding shares in one or more entities whether located within or outside the European Union. Maltese holding companies are excellent gateways to and from the EU. Not being precluded from also carrying on 'non-holding' activities, Maltese companies provide a maximum degree of flexibility which provides opportunity for increasingly cost efficient solutions.