While the post-Brexit landscape may appear limiting for UK business owners or investors seeking access to the EU market, this does not have to be the case. Malta, a full EU member state, offers the ideal solution for continued EU access, competitive tax opportunities, and a high standard of living. At CSB Group, we specialise in assisting UK nationals and companies that wish to establish a solid presence in Malta through our 360° approach for fully licensed corporate, immigration, and trust services.
Access the EU Market Through Malta
Malta’s strategic location and English-speaking environment make it the perfect base for UK businesses looking to remain active in the EU. Incorporating a Maltese company gives you a direct passport into the EU with full legal certainty and a robust regulatory framework.
Corporate Structuring with Tax Efficiency
Malta’s unique full imputation tax system allows for an effective corporate tax rate as low as 5%, when structured properly. Whether it is a standalone entity or a two-tier structure with either a local or a foreign based holding company, we offer clear guidance and full support for:
Malta’s fiscal unity regime offers a forward-thinking approach to tax efficiency, providing significant advantages for corporate groups. From streamlined tax administration to improved cash flow management, this framework presents a strategic opportunity for businesses aiming to enhance their tax planning. In this article, we explore why Malta’s fiscal unity regime is proving to be a valuable tool for companies seeking to optimise their structures.
Residency & Citizenship Opportunities
Malta offers several attractive programmes tailored to UK nationals:
- Malta Retirement Programme (MRP) - The Malta Retirement Programme (MRP) is a special tax residency scheme designed for EU, EEA, UK and Swiss nationals seeking to retire in Malta. Its main requirements include receiving a foreign pension that constitutes at least 75% of the applicant’s worldwide income, remitting that pension to Malta, maintaining comprehensive health insurance, and owning or renting qualifying property in Malta. Beneficiaries must also not spend more than 183 days in any other single country and pay a minimum annual tax of €7,500 (plus €500 per dependent). The programme’s key attractiveness lies in its 15% flat tax rate on foreign income remitted to Malta, no tax on foreign income not brought into Malta, and Malta’s high quality of life, EU location, and English-speaking environment, making it especially appealing for retirees looking for a tax-efficient and stable residency option in Europe.
- Malta Permanent Residence Programme (MPRP) - The Malta Permanent Residence Programme (MPRP), also known as the Malta Golden Visa, grants non-EU nationals and their families the right to reside indefinitely in Malta and travel visa-free within the Schengen Area. Applicants must fulfill investment requirements, including purchasing or renting qualifying real estate, contributing to the Maltese government, and donating to a local NGO. The programme allows for the inclusion of up to four generations in a single application and one should expect a processing time of approximately 4–6 months.
- Global Residence Programme (GRP) - The Global Residence Programme (GRP) is a tax residency scheme available to non-EU, EEA, and Swiss nationals seeking to establish residency in Malta with favourable tax treatment. Beneficiaries are subject to a flat tax rate of 15% on income remitted to Malta, with no tax on foreign-sourced income not received in Malta. Applicants must invest in qualifying real estate and pay a non-refundable application fee, in addition to satisfying criteria such as financial self-sufficiency, health insurance coverage, and a clean background.
We, as a licensed agent and authorised registered mandatory, provide comprehensive end-to-end support across all stages of the application process, including regulatory, compliance, and immigration services. Through our in-house team, and in collaboration with Malta Sotheby’s International Realty, we also offer expert real estate advisory services, ensuring clients receive tailored property solutions that meet both investment requirements and personal preferences.
Trusts & Foundations for Inheritance and Wealth Planning
Malta also offers a robust legal framework for asset structuring through trusts and foundations.
Such vehicles can be powerful tools for:
- Inheritance tax planning; and
- Succession and asset protection.
As licensed trustee and foundation administrators, we are geared to provide full-service solutions. Through our licensed entity, CSB Trustees & Fiduciaries Limited, we offer comprehensive trust and foundation services in Malta. As a fully licensed trustee company regulated by the Malta Financial Services Authority (MFSA), we assist clients in establishing trusts and foundations, and we offer expert guidance on regulatory, tax, and compliance matters. Our services cater to both private and corporate clients seeking effective asset protection, succession planning, and tax efficient structuring. With a multidisciplinary approach and mindset, we ensure that we present tailored solutions that align with our clients' specific needs and objectives.
Whether you are exploring Malta for business, lifestyle, or both, we could be your trusted local partner. Get in touch here or on [email protected] with a summary of your needs for one of our senior advisors to contact you with further itemised information.
About the Author
This article has been authored by Sacha J. Farrugia, Director & Senior Manager - Business Development.
