Offshore Professional Services in Malta
Malta is the European Union's premier offshore financial centre — a full EU member state with a sophisticated tax refund system, world-renowned gaming regulation, a growing fintech sector, and unrivalled access to EU markets. With 343+ professional services firms listed on SearchOffshore, Malta uniquely combines the compliance credibility of an EU member state with the tax efficiency and regulatory flexibility of a smaller, commercially focused jurisdiction.
Why Malta for Offshore Professional Services?
Malta joined the European Union in 2004 and has built a highly competitive financial services sector on the foundations of EU membership, a distinctive tax refund system, and genuine regulatory expertise in sectors where it has developed global specialisation — notably online gaming, aviation, maritime, and digital assets. The Malta Financial Services Authority (MFSA) is a commercially astute regulator that has built a reputation for both rigour and accessibility, making Malta a pragmatic choice for businesses seeking EU compliance without the administrative burden of larger member states.
Malta's corporate tax system is levied at 35% but non-resident shareholders are entitled to a refund of up to 6/7ths of the tax paid on trading income when dividends are distributed — reducing the effective rate to approximately 5%. This EU-compliant tax refund mechanism, combined with the Parent-Subsidiary Directive, Interest and Royalties Directive, and Mergers Directive access that comes with EU membership, makes Malta one of the most tax-efficient holding jurisdictions available within the EU framework.
The Malta Gaming Authority (MGA) issues one of the most internationally recognised gaming licences in the world — the B2C MGA licence is accepted in dozens of markets globally and provides the regulatory credibility that major online gaming operators require. Malta's Virtual Financial Assets Act provides a comprehensive framework for cryptocurrency exchanges, wallet providers, and ICO issuers within an EU-compliant structure.
This overview is for general reference only and does not constitute legal, tax or financial advice. Always engage a qualified professional before making decisions regarding offshore structures.
- Full EU membership — passporting across 27 member states
- ~5% effective corporate tax rate after refund mechanism
- MGA — world's most respected gaming licence
- VFA Act — EU-compliant crypto and digital assets framework
- MFSA — commercially astute regulator
- Aviation and yacht registration expertise
- Residence and citizenship by naturalisation programmes
- English as official language — common law heritage
Professional Services in Malta
Browse firms listed on SearchOffshore operating across all major service categories in Malta.
Law Firms
Malta-qualified lawyers and international firms specialising in gaming, corporate, aviation, maritime, and VFA law.
Browse Law Firms →Corporate Services
Malta company formation, tax refund structures, registered office, and company administration services.
Browse Corporate →Tax Advisors
Malta tax refund planning, EU directive structuring, international tax compliance, and transfer pricing advisory.
Browse Tax →Fiduciary Services
Malta trust and foundation administration, fiduciary management, and estate planning services.
Browse Fiduciary →Accountancy
Audit under EU standards, accounting, and financial reporting for Malta entities and international structures.
Browse Accountancy →Wealth Management
MFSA-licensed investment managers, portfolio managers, and financial advisors serving international clients.
Browse Wealth →Considerations
FATF Grey List History
Malta was placed on the FATF grey list in June 2021 and removed in June 2022 following significant AML reforms, strengthening of MFSA supervision, and improvements to beneficial ownership transparency. The jurisdiction's rapid removal within one review cycle was a positive signal. Clients should conduct current due diligence on any provider's AML compliance standards as part of their own assessment process.
EU Tax Scrutiny
Malta's tax refund system, while fully EU-compliant, has attracted scrutiny from some EU member states. The system has been consistently upheld as consistent with EU state aid rules. Clients should ensure their Malta structures have genuine commercial substance and are not purely tax-driven arrangements, which are increasingly subject to challenge under ATAD, DAC6, and EU anti-avoidance provisions.
Substance Requirements
Malta has implemented substance requirements aligned with OECD BEPS standards and EU anti-avoidance directives. Companies must demonstrate genuine local management, decision-making, and economic activity. The MFSA and Malta Tax Authority actively supervise compliance. Structures must be designed with genuine commercial rationale and appropriate local staff — professional advice from a Malta-qualified adviser is essential.
The above is provided for general information only and does not constitute legal, tax or financial advice. Always obtain qualified professional advice before establishing any structure in any jurisdiction.
Frequently Asked Questions
The following is provided for general reference only and does not constitute legal, tax or financial advice.
How does Malta's corporate tax refund system work?
Malta levies corporate income tax at 35%. Non-resident shareholders receiving dividends from a Malta company are entitled to a refund of 6/7ths of the Malta tax paid on trading income — reducing the effective corporate tax rate to approximately 5%. The refund is paid to shareholders rather than the company. Appropriate substance in Malta is essential and professional tax advice is required to implement the structure correctly.
What is the MGA licence and why is it valued?
The Malta Gaming Authority (MGA) Business-to-Consumer licence is one of the most recognised gaming licences globally, accepted as a mark of regulatory credibility in dozens of markets. The MGA's rigorous licensing process and ongoing supervision have established Malta as the EU's premier gaming jurisdiction, home to many of the world's largest online gaming operators.
What does Malta's VFA Act cover?
The Virtual Financial Assets Act 2018 provides a comprehensive regulatory framework for cryptocurrency exchanges, wallet providers, ICO issuers, and virtual asset service providers operating from Malta. It requires licensing by the MFSA and compliance with AML, KYC, and consumer protection standards. It is being aligned with the EU's MiCA Regulation as that framework is implemented across the EU.
How do I find a law firm or tax adviser in Malta?
SearchOffshore lists 343+ professional services firms in Malta across all major categories. Browse by service type using the links above or search the full directory. All regulated financial services firms in Malta are licensed by the MFSA — verify regulatory status before engaging any provider.
What we are — and what we are not
Find a Malta Professional
Browse 343+ professional services firms operating across law, tax advisory, gaming, corporate services, and fintech in Malta.