Malta Offshore Company Formation & Malta Holding Company Formation: The Complete 2026 Guide

Last updated: 12 January 2026. Reviewed by Privacy Solutions Legal & Compliance Team.

Malta has become one of Europe's most attractive jurisdictions for international business structuring—but not for the reasons many people assume. If you've searched for "Malta offshore company formation," you've likely encountered conflicting information: some sources promise near-zero taxes, while others warn about compliance complexity.

The truth lies somewhere in between—and understanding that nuance is essential before you incorporate.

This guide cuts through the noise. We explain what Malta actually offers (EU membership, treaty network, refund system), what it requires (real substance, proper compliance, transparent ownership), and what it costs (government fees, professional fees, ongoing obligations). Whether you're considering a Malta holding company formation for group restructuring or a trading company for international operations, you'll find the practical details you need here.

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Table of Contents

1. Malta Company Formation in 2026: Who It's For (And Who Should Avoid It)
2. Is Malta "Offshore"? Terminology vs Reality
3. Malta Company Types: Ltd vs PLC vs Branch vs Partnership vs Redomiciliation
4. Requirements to Incorporate a Malta Private Limited Company
5. Step-by-Step: How to Set Up a Company in Malta
6. Malta Company Formation Fees & Registration Costs
7. Malta Holding Company Formation: What's Different
8. Malta Company Tax Explained: Imputation, Refunds, Examples
9. Substance, Management & Control, and Anti-Abuse
10. Banking for Maltese Companies
11. Ongoing Compliance: Annual Returns, Audit, Accounting, VAT, Tax Filings
12. Common Risks & Pitfalls (And How to Avoid Them)
13. How We Help (And What Makes Us Different)
14. FAQs
15. Next Steps

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Malta Company Formation in 2026: Who It's For (And Who Should Avoid It)

Who Benefits Most from a Malta Company

Malta company formation makes strategic sense for specific profiles:

Ideal candidates:

• International entrepreneurs seeking EU market access with tax-efficient structuring
• Holding company planners looking to benefit from the participation exemption on dividends and capital gains
• Tech, SaaS, and IP-intensive businesses that can genuinely manage operations from Malta
• iGaming and fintech companies requiring Malta's specialized regulatory frameworks (MGA, MFSA licensing)
• Family offices and HNWIs consolidating European investments under one holding structure
• Trading companies serving EU/international markets with real commercial activity

Common industries we see:

• E-commerce and digital services
• Software development and licensing
• International trading and distribution
• Investment and asset holding
• Professional services (consulting, management)
• Gaming and fintech (regulated sectors)

Who Should Probably Look Elsewhere

Malta is not suitable if:

• You need a "shell company" with no real activity (Malta requires substance)
• Your primary market is a single non-EU country with no Malta treaty (cost-benefit may not work)
• You cannot provide clean KYC documentation (Malta has strict AML requirements)
• You expect automatic 0% taxation (the effective rate requires refund claims and compliance)
• Your business involves high-risk activities without proper licensing
• You're seeking to hide beneficial ownership (Malta reports to international registers)

Reality check: Malta's advantages come with compliance obligations. If you want low costs and minimal paperwork, simpler jurisdictions may suit you better—though they won't offer the same EU access or treaty benefits.

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Is Malta "Offshore"? Terminology vs Reality

Why People Search "Malta Offshore Company"

The term "offshore" appears frequently in searches about Malta. This typically reflects:

1. Historical terminology: "Offshore" traditionally meant any non-resident company structure
2. Tax optimization intent: Searchers assume Malta offers very low taxes (partially true, with conditions)
3. Misconception: Some believe Malta operates like Caribbean jurisdictions (incorrect)

What Malta Actually Is

Malta is not an offshore jurisdiction. It is:

• A full European Union member state since 2004
• Part of the Eurozone (currency: EUR)
• A member of Schengen and the OECD
• Subject to EU Anti-Tax Avoidance Directives (ATAD I & II)
• Party to 130+ double taxation treaties
• On no blacklists (EU, OECD, FATF)

Malta's regulatory framework includes:

Regulatory Body	Role
Malta Business Registry (MBR)	Company incorporation and filings
Commissioner for Revenue (CFR)	Tax administration and refunds
Malta Financial Services Authority (MFSA)	Financial services licensing
Financial Intelligence Analysis Unit (FIAU)	AML/CFT supervision

The "Onshore-Offshore" Distinction

Unlike true offshore jurisdictions (no public registers, no substance requirements, bank secrecy), Malta offers:

• Public company registry (MBR) with searchable records
• Beneficial ownership register (accessible to authorities, partially public)
• Mandatory substance for tax benefits
• Full tax transparency under CRS/FATCA
• Audit requirements for most companies

Bottom line: People search "Malta offshore" but what they're actually looking for is an EU-based, treaty-protected, tax-efficient jurisdiction with proper legal infrastructure. That's what Malta provides—it's simply not "offshore" in the traditional sense.

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Malta Company Types: Ltd vs PLC vs Branch vs Partnership vs Redomiciliation

Comparison Table: Malta Business Structures

Structure	Min. Share Capital	Min. Directors	Liability	Public Offering	Best For
Private Limited (Ltd)	€1,165 (20% paid up: €233)	1	Limited	No	SMEs, holding cos, trading
Public Limited (PLC)	€46,588 (25% paid up)	2	Limited	Yes	Large enterprises, listed cos
Overseas Branch	Parent's capital	N/A (parent controls)	Parent liable	N/A	Existing foreign companies
General Partnership	None statutory	N/A	Unlimited	No	Professional practices
Limited Partnership	€200	N/A	Mixed	No	Investment structures
Redomiciliation	Existing capital	Existing	Limited	Depends	Moving existing company to Malta

The Malta Private Limited Company (Ltd)

The private limited company (governed by the Companies Act, Cap. 386) is by far the most common structure for international entrepreneurs. Key features:

• Separate legal personality
• Limited liability for shareholders
• Flexible management structure
• Eligible for Malta's tax refund system
• Can hold EU passports for financial services

This guide focuses primarily on the private limited company, as it represents 90%+ of international formations.

When to Consider Other Structures

• PLC: Only if you plan to raise capital publicly or require the credibility of a public company structure
• Branch: If you already have a foreign company and need Malta presence without a separate entity
• Redomiciliation: If you want to move an existing company from another jurisdiction into Malta (possible from many common law and civil law countries)

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Requirements to Incorporate a Malta Private Limited Company

Minimum Share Capital

The statutory minimum authorised share capital for a Malta private limited company is:

• €1,165 minimum authorised capital
• 20% (€233) must be paid up on incorporation

Practical notes:

• Most service providers recommend higher capital (€1,200–€5,000) for commercial credibility
• Higher authorised capital = higher government registration fees (see cost section)
• Always verify the current MBR threshold as regulations may update

Directors

• Minimum: 1 director
• Residency: No legal requirement for Malta-resident directors, though having at least one can support substance claims
• Corporate directors: Permitted
• Practical recommendation: Malta-resident director strengthens management-and-control arguments

Shareholders

• Minimum: 1 shareholder (single-member company permitted)
• Maximum: 50 for private limited companies
• Corporate shareholders: Permitted
• Nominee arrangements: Legal but require proper disclosure to authorities

Company Secretary

• Mandatory: Yes, every Malta company must have a company secretary
• Qualifications: Must be a natural person or corporate body
• Residency: Recommended (though not legally required) for local compliance

Registered Office

• Requirement: Must be a physical address in Malta
• Function: Official address for service of documents and correspondence
• Virtual offices: Can suffice, but full-service registered office is recommended for substance

Beneficial Owner (UBO) Disclosure

Malta requires disclosure of ultimate beneficial owners:

• 25%+ ownership threshold (direct or indirect)
• Registered with the Malta Business Registry
• Subject to verification under AML requirements
• Information shared with authorities and (partially) publicly accessible

AML/KYC Expectations

Malta's FIAU enforces strict Anti-Money Laundering requirements. Expect:

• Source of funds documentation
• Source of wealth explanation (for significant capital)
• Proof of residential address
• Background checks on directors and shareholders
• Ongoing monitoring by your registered agent

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Step-by-Step: How to Set Up a Company in Malta

Incorporation Checklist

✅ Step 1: Name Reservation

• Search MBR for availability
• Reserve company name (valid 3 months)
• Fee: ~€20–€30

✅ Step 2: Prepare Constitutional Documents

• Memorandum of Association
• Articles of Association
• Define share capital, objects, internal governance

✅ Step 3: Gather KYC Documentation

• All shareholders and directors
• UBO identification
• Source of funds/wealth evidence

✅ Step 4: Appoint Officers

• Director(s)
• Company Secretary
• Registered office address

✅ Step 5: Submit to Malta Business Registry

• File Memorandum & Articles
• Pay registration fee
• Submit beneficial ownership form

✅ Step 6: Obtain Certificate of Registration

• Issued by MBR upon approval
• Includes company registration number

✅ Step 7: Post-Incorporation Steps

• Register with Commissioner for Revenue (CFR) for tax
• Register for VAT if applicable (threshold: €35,000 for services)
• Open bank account
• Prepare share certificates and statutory registers

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Documents You'll Need Checklist

For Individual Shareholders/Directors:

• [ ] Certified passport copy
• [ ] Proof of address (utility bill, bank statement—dated within 3 months)
• [ ] Professional reference letter (in some cases)
• [ ] CV/background information
• [ ] Source of funds declaration

For Corporate Shareholders:

• [ ] Certificate of incorporation
• [ ] Memorandum & Articles (or equivalent)
• [ ] Certificate of good standing
• [ ] Register of directors and shareholders
• [ ] UBO documentation for parent company
• [ ] Board resolution authorising investment

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Typical Incorporation Timeline

Phase	Best Case	Realistic Case
Name reservation	1 day	1–2 days
KYC/documentation	3–5 days	1–3 weeks
Document preparation	2–3 days	1 week
MBR registration	1–2 days	3–5 days
Total to incorporation	1–2 weeks	3–5 weeks
Bank account opening	2–4 weeks	4–12 weeks
Total to operational	4–6 weeks	8–16 weeks

Key delay factors:

• Incomplete KYC documentation
• Complex corporate structures
• Bank due diligence (most common bottleneck)
• Peak registration periods

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Malta Company Formation Fees & Registration Costs

Understanding Malta company formation fees requires distinguishing between government fees (fixed by MBR) and professional fees (variable by provider).

Table 1: Government/MBR Registration Fees

MBR fees scale with authorised share capital:

Authorised Share Capital	Registration Fee (approx.)
Up to €1,500	€245
€1,501 – €5,000	€275
€5,001 – €10,000	€310
€10,001 – €25,000	€450
€25,001 – €50,000	€590
€50,001 – €100,000	€875

Fees are indicative; verify current rates with MBR as they may adjust annually.

Additional government fees:

• Name reservation: ~€20–€30
• Certified copies: ~€10–€20 each
• Apostille: ~€25 per document

Table 2: Professional Service Fees (Typical Ranges)

Service	Low Range	Mid Range	Premium
Basic incorporation package	€1,000–€1,500	€1,500–€2,500	€3,000–€5,000
Registered office (annual)	€500–€800	€800–€1,200	€1,500+
Company secretary (annual)	€400–€700	€700–€1,000	€1,200+
Nominee director (if used)	€1,500–€3,000	€3,000–€5,000	€5,000+
Bank account opening assistance	€500–€1,500	€1,500–€2,500	Included in premium

Realistic First-Year Cost Scenarios

Scenario A: Lean Setup (Single Director, Self-Managed) | Item | Cost | |------|------| | Government registration | €275 | | Professional incorporation fee | €1,200 | | Registered office | €600 | | Company secretary | €500 | | Bank account assistance | €750 | | Total first year | €3,325 |

Scenario B: Full-Substance Setup (Local Director, Full Compliance) | Item | Cost | |------|------| | Government registration | €450 | | Professional incorporation fee | €2,500 | | Registered office (premium) | €1,200 | | Company secretary | €800 | | Malta-resident director fee | €3,500 | | Bank account (full support) | €1,500 | | Initial accounting setup | €1,000 | | Total first year | €10,950 |

Note: These exclude ongoing costs (accounting, audit, tax filings) covered in the compliance section.

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Malta Holding Company Formation: What's Different

When a Holding Company Makes Sense

A Malta holding company is specifically designed to:

• Hold shares in subsidiary companies
• Receive dividends from subsidiaries
• Receive capital gains from disposal of participations
• Consolidate ownership for group structures
• Benefit from participation exemption (key tax advantage)

The Participation Exemption: Conditions Explained

Malta's participation exemption can exempt dividend income and capital gains from Maltese tax entirely—but conditions apply:

The holding must qualify as a "participating holding" if the Malta company:

1. Holds at least 5% of equity shares, OR
2. Is an equity shareholder entitled to sit on the board or appoint a director, OR
3. Invests a minimum of €1,164,000 (held for a minimum of 183 days), OR
4. Holds shares for the furtherance of its own business (not trading in securities)

AND the investee company must meet one of these anti-abuse conditions:

• Is resident or incorporated in the EU, OR
• Is subject to foreign tax of at least 15%, OR
• Does not derive more than 50% of income from passive interest/royalties

Important: The participation exemption is not automatic. It requires analysis of each holding to confirm it meets the qualifying conditions. Proper documentation is essential.

Holding Company Formation: Additional Considerations

Beyond standard incorporation, holding companies should consider:

• Objects clause: Ensure M&A expressly permits investment holding
• Share capital: Higher capital may be appropriate for substantial investments
• Director expertise: Directors should understand investment decisions
• Substance: The holding company must have genuine decision-making in Malta

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Malta Company Tax Explained: Imputation, Refunds, Examples

The Headline Rate vs Effective Rate

Malta's corporate tax system is often misunderstood:

• Headline corporate tax rate: 35%
• Effective rate after refunds: Potentially as low as 5%

The gap is explained by Malta's full imputation system and shareholder tax refund mechanism.

How the Tax Refund System Works

1. Company earns profits → Pays 35% corporate tax
2. Company distributes dividends → Tax is "imputed" to shareholders
3. Shareholders claim refund → Receive back 6/7ths of tax paid (for trading income)
4. Net effect: 35% - 30% refund = 5% effective tax

Critical requirements:

• Shareholders must be non-Malta resident (for full refund)
• Dividends must actually be distributed
• Refund must be claimed within specific deadlines
• Proper documentation and compliance is essential

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Tax Example Box: Trading Company

Scenario: Malta Ltd (trading company) earns €100,000 profit

Step	Amount
Taxable profit	€100,000
Corporate tax @ 35%	€35,000
Net profit after tax	€65,000
Dividend distributed	€65,000
Shareholder refund (6/7 of €35,000)	€30,000
Net tax retained in Malta	€5,000 (5%)

Assumptions: Non-resident shareholder, trading income, refund claimed properly. Actual outcomes depend on specific circumstances.

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Holding Company Tax Treatment

For qualifying participating holdings:

Income Type	Treatment
Dividends from qualifying participation	100% exempt
Capital gains from qualifying participation	100% exempt
Interest income (not participation)	35% tax, potential 5/7 refund (10% effective)
Royalty income	35% tax, potential 5/7 refund (10% effective)

Withholding Taxes

Malta has a favourable withholding tax position:

Payment Type	WHT Rate
Dividends (outbound)	0%
Interest (outbound)	0% (generally)
Royalties (outbound)	0% (generally)

Combined with 130+ double taxation treaties, this makes Malta attractive for international structuring.

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Substance, Management & Control, and Anti-Abuse

Why Substance Matters

Post-BEPS, substance is non-negotiable. A Malta company must demonstrate:

Management & Control in Malta:

• Board meetings held in Malta (physically or with majority Malta-based directors)
• Strategic decisions made in Malta
• Books and records maintained in Malta
• Bank accounts operated from Malta

Economic Substance (especially for holding companies):

• Adequate premises (registered office may suffice for pure holding)
• Qualified personnel (or outsourced to Malta professionals)
• Expenditure proportionate to activities
• Core income-generating activities performed in Malta

Anti-Abuse Rules

Malta has implemented EU Anti-Tax Avoidance Directives:

• General Anti-Abuse Rule (GAAR): Transactions lacking commercial substance may be disregarded
• CFC Rules: Controlled Foreign Company provisions for passive income
• Interest Limitation: Restrictions on excessive interest deductions
• Exit Taxation: Rules on relocating assets/residence

Practical implication: Structures designed purely for tax avoidance without commercial rationale face challenge from both Malta authorities and home-country tax authorities.

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Banking for Maltese Companies

Reality Check: Banking is the Bottleneck

Opening a bank account for a Malta company is often the most challenging part of the process. This isn't unique to Malta—EU-wide de-risking has made corporate banking difficult.

What Banks Ask For

Expect extensive due diligence:

• Full KYC on all shareholders, directors, UBOs
• Business plan or activity description
• Proof of source of funds/wealth
• Expected transaction volumes and patterns
• Client and supplier information
• Website, contracts, invoices
• Tax residency certificates

Common Rejection Reasons

• Non-resident shareholders with weak ties to Malta/EU
• Unclear business model or activity
• High-risk industries (crypto, gaming without license, cash-intensive)
• Complex ownership structures that raise transparency concerns
• Politically Exposed Persons (PEPs) in ownership chain
• Sanctioned country connections

Malta Banks vs EMIs

Option	Pros	Cons
Malta banks (BOV, HSBC Malta, etc.)	Full banking, loan access, credibility	Strict onboarding, slow process
EU EMIs (Wise, Revolut Business, etc.)	Fast onboarding, multi-currency	No credit facilities, limited services
Neobanks	Modern interface, good rates	May not suit all business types

Recommendation: Apply to traditional banks while simultaneously opening an EMI account for immediate operational needs.

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Ongoing Compliance: Annual Returns, Audit, Accounting, VAT, Tax Filings

Annual Obligations Summary

Obligation	Deadline	Typical Cost
Annual Return (MBR)	Within 42 days of AGM	€100 filing fee
Financial Statements	10 months from year-end	Prep: €1,500–€5,000+
Statutory Audit	Required for most companies	€2,000–€8,000+
Corporate Tax Return (CFR)	9 months from year-end	€500–€1,500 (prep)
VAT Returns	Quarterly (if registered)	€150–€500/quarter
Tax refund claim	Timely post-dividend	Typically included

Audit Requirements

Most Malta companies require statutory audit. Exemption is available only for "small companies" meeting at least two of:

• Balance sheet total ≤ €4 million
• Net turnover ≤ €8 million
• Average employees ≤ 50

Even if exempt, accounts must still be prepared and filed.

Estimated Annual Running Costs

Expense	Basic	Standard	Complex
Accounting & bookkeeping	€1,500	€3,000	€6,000+
Statutory audit	€2,000	€4,000	€8,000+
Tax return preparation	€500	€1,000	€2,000+
Registered office	€600	€1,000	€1,500
Company secretary	€500	€800	€1,200
Bank fees	€200	€500	€1,000+
Annual total	€5,300	€10,300	€19,700+

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Common Risks & Pitfalls (And How to Avoid Them)

⚠️ Risk & Pitfalls Box

1. Assuming 5% Tax is Automatic

• Risk: Structuring without proper refund mechanics
• Solution: Work with Malta tax advisors; ensure shareholder residency, proper distribution, timely claims

2. Ignoring Substance Requirements

• Risk: Home-country tax authorities deny treaty benefits; Malta challenges structure
• Solution: Genuine management from Malta; local directors; documented decision-making

3. Underestimating Banking Timeline

• Risk: Company incorporated but non-operational for months
• Solution: Start bank applications during incorporation; prepare comprehensive documentation

4. Incomplete UBO Disclosure

• Risk: AML violations; criminal liability; company struck off
• Solution: Full transparency from day one; update MBR on any changes

5. Choosing Cheapest Provider

• Risk: Poor compliance; missed deadlines; reputational damage
• Solution: Verify credentials; check references; understand what's included

6. Ignoring Home-Country Tax Implications

• Risk: CFC rules; exit taxes; unexpected domestic liability
• Solution: Consult home-country advisor before incorporating abroad

7. Regulated Activities Without Licence

• Risk: Criminal penalties; fines; forced closure
• Solution: Confirm licensing requirements (MFSA for financial services, MGA for gaming)

8. Using Malta for Passive Ownership Only

• Risk: Structure lacks commercial rationale; participation exemption denied
• Solution: Ensure genuine investment purpose; document commercial reasons

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How We Help (And What Makes Us Different)

We provide end-to-end Malta company formation services designed for international entrepreneurs who value compliance, clarity, and genuine support—not just a quick registration.

Our Core Services

• Company incorporation (private limited, holding structures, redomiciliation)
• Registered office and company secretary services
• Director services (where substance requires Malta-resident directors)
• Tax structuring advice (in partnership with licensed Malta tax advisors)
• Bank account introduction (Malta banks and EU EMI alternatives)
• Ongoing compliance (annual returns, accounting coordination, audit liaison)

What Makes Us Different

1. Transparency on costs: No hidden fees; clear scope of work from day one
2. Realistic timelines: We don't promise two-week banking—we explain the process honestly
3. Substance focus: We help you build structures that withstand scrutiny
4. Long-term relationship: We're your ongoing partner, not a one-time registration service
5. Cross-border expertise: We understand how Malta fits into international structures

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FAQs

1. How much does Malta company formation cost in total?

Expect €2,500–€5,000 for basic incorporation (government fees + professional fees) and €5,000–€12,000 first-year total including registered office, secretary, and bank account assistance. Annual running costs typically range €5,000–€15,000 depending on complexity.

2. How long does it take to register a company in Malta?

Company registration with MBR takes 1–2 weeks with complete documentation. Adding bank account opening, plan for 8–16 weeks total to full operational status.

3. Is Malta really 5% corporate tax?

The effective rate can be 5% for trading income through the shareholder refund mechanism. However, this requires: non-resident shareholders, actual dividend distribution, proper refund claims, and full compliance. It is not automatic.

4. Can I be the sole shareholder and director of a Malta company?

Yes. Malta permits single-member companies with one shareholder and one director (who can be the same person). A separate company secretary is still required.

5. Do I need a Malta resident director?

Not legally required, but strongly recommended for substance and management-and-control purposes, especially if you're seeking treaty benefits or the participation exemption.

6. What is the Malta participation exemption?

An exemption from Malta tax on dividends and capital gains from qualifying shareholdings. Requires meeting ownership thresholds and anti-abuse conditions (EU residence, 15% foreign tax, or non-passive income tests).

7. Is Malta considered an offshore jurisdiction or tax haven?

No. Malta is an EU member state, not on any blacklists, and subject to full EU tax directives. "Offshore" in searches typically reflects low effective tax rates, not Malta's actual regulatory status.

8. How do I open a bank account for my Malta company?

Apply directly to Malta banks (BOV, HSBC Malta, APS) or through a corporate service provider. Prepare comprehensive KYC documentation, business plan, and proof of funds. Processing takes 4–12 weeks typically.

9. What documents do I need for Malta company formation?

Passport copies, proof of address, source of funds documentation for all shareholders/directors/UBOs. Corporate shareholders need certificates of incorporation, good standing, and parent company KYC.

10. Can I use my Malta company for iGaming or crypto?

Yes, but these are regulated sectors. iGaming requires an MGA licence; crypto/virtual assets require MFSA registration under the VFA framework. Operating without proper authorization is illegal.

11. Does my Malta company need an audit?

Most Malta companies require statutory audit. Small company exemption exists (meeting size thresholds) but even exempt companies must prepare and file proper accounts.

12. What is a Malta registered office and why do I need one?

A physical Malta address required by law for official correspondence and service of legal documents. Every Malta company must maintain one throughout its existence.

13. How does Malta's double taxation treaty network help?

Malta has 130+ treaties that can reduce or eliminate withholding taxes on cross-border payments and prevent double taxation of the same income. Combined with 0% outbound WHT, this facilitates efficient international structuring.

14. What are the main anti-abuse rules I should know about?

Key rules include: participation exemption conditions (anti-abuse tests), General Anti-Abuse Rule (GAAR), CFC provisions, interest limitation rules, and substance requirements under EU law.

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Next Steps

Choosing Your Structure

1. Trading company: If your business has customers, suppliers, and trading activity
2. Holding company: If you're consolidating investments or group ownership
3. IP holding company: If you're centralizing intellectual property licensing
4. Regulated entity: If you need MGA or MFSA licensing

Documents to Prepare Now

Start gathering:

• [ ] Passport copies (certified) for all individuals
• [ ] Proof of address documents (recent utility bills/bank statements)
• [ ] Corporate documents (if corporate shareholder involved)
• [ ] Business plan or activity description
• [ ] Source of funds documentation
• [ ] Proposed company name (check MBR availability)

Ready to Proceed?

We offer a free initial consultation to assess your situation and provide tailored guidance on Malta company formation.

Get an Email Consultation | Response within 24 business hours. No obligation.

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This guide is intended for informational purposes only and does not constitute legal, tax, or financial advice. Malta tax law and company regulations are subject to change. Always verify current requirements with the Malta Business Registry, Commissioner for Revenue, and qualified Malta-licensed professionals before making business decisions.