Redomiciliation of companies
Tax and Accounting Information in Malta
The Maltese legislation provides for the redomiciliation of companies from and to Malta, it being possible to transfer the head office of foreign companies to Malta and vice-versa, even from and to tax havens with no tax charges on entry or exit.
Current legislation states that companies have to comply with the following conditions to be able to transfer their registered office to Malta:
- The original company must have been incorporated in an “approved” country or jurisdiction;
- Be similar in nature to a Maltese limited liability company;
- The legislation in the original jurisdiction must allow companies to be re-domiciled;
- The articles of association must include a provision, or be amended to include a provision, which gives authorization for redomiciliation.
In order to get a provisional company domiciliation certificate, the company need to prepare some documents to submit to the Companies’ Register. NEWCO can handle all procedures to re-domicile a company.
After all documents have been submitted to the Companies’ Register and checked to see if they complied with the relevant regulations, the company will then receive provisional registration in Malta. The Registry will issue a Provisional Redomiciliation Certificate.
Within six months from the date the Provisional Redomiciliation Certificate has been issued, the company must present documented proof to the Registry that it is no longer registered in a foreign jurisdiction. If this documented proof is not presented, the Companies’ Register has the right to delete the company’s name from its register and inform the respective foreign authority that the company is no longer registered in Malta.
After the Registry receives proof that the company is no longer registered in the original jurisdiction, as well as the original copy of the Provisional Redomiciliation Certificate, it will then issue a Redomiciliation Certificate, confirming that the company is registered as domiciled in Malta.