Création d’entreprise à Malte : Société à responsabilité limitée en 7 jours pour 1 500 € – Service express incluant banque et conformité

Malta Company Formation in 7 days for €1,500? That sounds almost too good to be true.

But I assure you: it actually works. And even better than you might think.

As someone who has already accompanied dozens of entrepreneurs through their Malta setup, I know every pitfall. Plus, I know what really matters.

Malta is not just a sunny holiday destination. This EU country offers one of the most pragmatic company structures in Europe. The advantages? Low taxes, EU market access, and an amazingly efficient administration.

But let’s be honest:

Not everyone should set up a Malta company. And not every express service delivers what it promises.

Thats why today Im giving you a look behind the scenes. You’ll learn how the 7-day service really works, what’s included in the €1,500, and what you absolutely need to pay attention to.

Ready for the truth about Malta Company Formation?

Then let’s get started.

Malta Company Formation: Why the Mediterranean Location Convinces

Before we get into the details of formation, let’s clarify: Why Malta at all?

I hear this question constantly. After all, there are dozens of other locations with low taxes.

EU Membership Makes the Decisive Difference

Malta has been an EU member since 2004. This means your Malta company can operate in all 27 EU countries without restrictions. No complicated registration, no special permits.

Plus, you’ll enjoy these advantages:

• Free movement of capital: Money transfers within the EU are straightforward
• Freedom to provide services: You can offer services throughout the EU
• Legal certainty: EU law protects against arbitrary changes
• Banking acceptance: EU banks readily accept Malta companies

The Malta Tax System: Complex but Rewarding

Malta operates on what’s called an Imputation System. It sounds complicated, but it’s ingeniously designed.

This is how it works:

Your company first pays 35% corporation tax. However, as a shareholder, you can reclaim up to 6/7 of this tax. This reduces the effective tax burden to 5%.

An example:

English as Official Language Makes Everything Easier

Malta has two official languages: Maltese and English. In practice, everything is done in English.

This means:

• All official matters in a language you understand
• English-language company agreements and documents
• International business correspondence without translations
• Straightforward communication with lawyers and advisors

The Reality: Malta Also Has Some Drawbacks

I wouldn’t be an honest tax mentor if I didn’t also show you the downsides.

You should be aware of these challenges:

• Substance requirements: Malta demands real business activity locally
• Compliance effort: Accounting must meet Maltese standards
• Costs: Higher than typical offshore locations
• CRS reporting: Malta exchanges tax data with other countries

Still, Malta remains an excellent choice for most of my clients. Why? Because the advantages clearly outweigh the disadvantages.

Private Limited Company Malta: The 7-Day Formation Step by Step

Now let’s get specific. How does the 7-day setup actually work?

First, an important clarification: The “Private Limited Company” is Malta’s equivalent of the German GmbH. Its official name is “Private Limited Liability Company”, abbreviated as “Ltd.”

Days 1-2: Preparation and Document Collection

Before you can even start, you’ll need these documents:

• Passport copies: Of all shareholders and directors
• Proof of address: No older than 3 months (electricity bill, bank statement)
• CV: Professional background of all parties
• Bank references: Confirmation from your bank about the business relationship
• Clean criminal record: Police clearance certificate (if required)

Here’s the first insider tip: Have all documents apostilled in advance. This saves time and nerves later.

Days 3-4: Company Name Reservation and Incorporation Documents

While collecting documents, your lawyer reserves the company name. Malta has clear rules:

• The name must be unique
• It must not be misleading or offensive
• Certain terms (Bank, Insurance, Trust) require special licenses
• The name is reserved for 30 days

At the same time, the founding documents are drawn up:

• Memorandum of Association: Basic company data
• Articles of Association: Internal rules and management
• Form A: Application for company registration
• Declaration of Compliance: Confirmation of legal compliance

Days 5-6: Registry Submission and Official Processing

Now things get exciting. The documents go to the Malta Business Registry.

The registrar checks:

• Completeness of all documents
• Compliance with legal minimum requirements
• Availability of the desired company name
• Correctness of information

With a professional service provider, this review takes just 1-2 days. Why? Because experienced lawyers know exactly what the authorities look for.

Day 7: Certificate of Incorporation and Final Steps

If all goes well, you’ll receive your “Certificate of Incorporation” on the 7th day. This is your company’s birth certificate in Malta.

You’ll also get:

• Company Registration Number: Your unique company number
• VAT Certificate: If you’ve registered for VAT
• Corporate Seal: Company stamp for official documents
• Share Certificates: Share certificates for all shareholders

What Happens If It Takes Longer?

Let’s be honest: Not everything works out in 7 days every time.

Possible delays:

• Incomplete documents: +2-3 days
• Name conflicts: +1-2 days for new reservation
• Questions from authorities: +1-3 days
• Holidays in Malta: +1-2 days

A reputable provider will factor in these risks. That’s why you should always ask for a guarantee.

Overview of Malta’s Minimum Requirements

To ensure your setup runs smoothly, you must meet these minimum requirements:

Important note: Company secretary and registered office are generally provided by your service provider.

Costs in Detail: What the €1,500 Include (and What’s Extra)

Let’s talk money. What do the advertised €1,500 actually cover?

You need to be careful here, as not every provider charges honestly.

What the €1,500 Standard Package Usually Includes

A reputable express package should cover these services:

• Company name reservation: Review and reservation (30 days)
• Incorporation documents: Memorandum and Articles of Association
• Registry fees: Official registration charges
• Company Secretary (1 year): Mandatory Maltese secretary
• Registered office (1 year): Business address in Malta
• Corporate kit: Company stamp, share certificates, minute book
• Legal support: Legal handling of the formation

The Hidden Extra Costs: What to Watch Out For

This is where things often get expensive. These costs are frequently added:

The Real Formation Costs: A Realistic Example

Let me show you a realistic cost scenario:

This is still a fair price. But be prepared for these extras.

Ongoing Costs: Your Yearly Expenses

A Malta company also incurs ongoing costs. Here are the main items:

• Company Secretary: €400-800 / year
• Registered office: €300-600 / year
• Annual return filing: €200-400 / year
• Accounting: €1,500-3,000 / year (depending on complexity)
• Nominee director (optional): €800-1,200 / year

This means the minimum running costs are about €2,400-4,800 per year.

When Malta Formation Makes Financial Sense

These figures lead to the critical question: From what profit level does Malta make sense?

My rule of thumb:

Malta becomes worthwhile for an annual profit of at least €50,000. Only then do the tax savings clearly exceed the extra administrative costs.

Sample calculation for €100,000 profit per year:

The saving of €33,000 clearly justifies the effort.

Avoiding Cost Traps: What to Watch Out For

So you don’t fall into expensive traps, here are my key tips:

• Request all-inclusive prices: Get a full list of all costs up front
• Identify hidden fees: Ask about bank, VAT, apostille fees
• Calculate annual costs: Think long-term
• Get multiple offers: Prices vary greatly between providers
• Check references: The cheapest isn’t always the best

Malta Company Banking: How to Get a Business Account Quickly

A Malta company without a bank account is useless. That’s often why banking is the critical success factor.

The good news: Malta banks are far more cooperative than many other EU countries. The bad? The process can still be tedious.

The Best Malta Banks for Your Business Account

Not all Maltese banks are created equal. Here are my recommendations based on years of experience:

Opening a Business Account Step by Step: The Practical Guide

Here’s how account opening typically proceeds:

Phase 1: Preparation (1-2 days)

Gather these documents:

• Certificate of Incorporation: Your Malta company’s foundation certificate
• Memorandum & Articles: Company agreements
• Board Resolution: Board resolution to open an account
• UBO declaration: List of all ultimate beneficial owners
• Business plan: 2-3 pages about your business model
• Personal documents: Passport, proof of address, CV

Phase 2: Application (1 day)

Most banks now accept online applications. Caution: a personal appointment often speeds up the process considerably.

Most important tip: Go to the bank with your service provider. That opens doors.

Phase 3: Due Diligence (1-3 weeks)

The bank now reviews your documents closely. They pay special attention to:

• Business model: Is it understandable and legal?
• Money flows: Where does the money come from, and where does it go?
• Compliance risks: Are there anti-money laundering concerns?
• Economic substance: Are you conducting real business in Malta?

Phase 4: Account Opening (1-2 days)

If all is well, you’ll receive your account details—usually by secure mail or email.

The Most Common Reasons for Account Rejection (and How to Avoid Them)

Not every application succeeds. These mistakes often lead to rejection:

• Unclear business model: Clearly describe your business
• Lack of substance: Demonstrate real activity in Malta
• Complicated ownership structure: Keep it simple
• High-risk industries: Crypto, forex, gambling are tricky
• Poor documentation: Complete paperwork is a must

Alternative Banking Solutions: When Malta Banks Don’t Work Out

Sometimes things just don’t work out with a Maltese bank. Then you have options:

EU Banks Accepting Malta Companies

These banks often open accounts for Malta companies:

• Revolut Business: Online bank, fast setup
• Wise Business: Multi-currency accounts, low-cost transfers
• N26 Business: German online bank with EU license
• Bunq Business: Dutch bank with a modern app

Swiss Private Banking

For larger assets, Swiss banks are an attractive option:

• Higher minimum deposits (usually €250,000+)
• Excellent service and discretion
• Stability and reputation
• Personalized service

Banking Costs: What to Expect

Malta business accounts aren’t cheap. Here are typical costs:

Insider Tips for Successful Account Openings

These tricks have proven themselves in practice:

• Approach several banks in parallel: Increases your chances of success
• Arrange personal appointments: Face-to-face works wonders
• Use local introductions: Your Malta lawyer opens doors
• Provide realistic turnovers: Exaggeration works against you
• Be patient: Pressure rarely leads to success

Banking is often the bottleneck for Malta company setups. But with the right preparation, you’ll get there.

Tax Advantages in Malta: These Savings Are Realistic

Now we get to the core: How much can you really save on taxes?

This is often exaggerated or embellished. Thats why I’ll give you the honest numbers.

Understanding the Malta Tax System: More Than Just 5% Tax

Malta often advertises 5% tax. That’s not wrong, but not the whole story either.

This is how the Maltese tax refund system works:

1. Corporation tax: Your company pays 35% on profit
2. Distribution: As a shareholder, you receive a dividend
3. Refund: You can reclaim 6/7 of the tax paid
4. Net tax burden: 5% of the original profit

A concrete example with €100,000 profit:

When Does the 5% Tax Apply? The Conditions

The famous 5% doesn’t apply automatically. You must meet these conditions:

• Distribution required: The money must be paid as a dividend
• Shareholder residency: You must not be taxed in Malta
• Substantive activity: The company must actually do business in Malta
• Proper accounting: All Maltese standards must be met
• Timely applications: The refund must be requested

Germany vs. Malta: The Honest Tax Comparison

Let’s run some scenarios:

Scenario 1: Sole Proprietor with €80,000 Profit

Scenario 2: GmbH Managing Director with €150,000 Profit

The Hidden Costs of the Malta Structure

All the optimism aside: Malta also involves extra costs that reduce your savings:

• Annual administrative costs: €2,500-4,000
• Building substance: Office, staff, travel expenses
• Double accounting: Malta + home country
• Tax advice: Specialist consultants are more expensive
• Compliance effort: Reporting, applications, documentation

Malta Holding Structures: For Larger Assets

From a certain asset value, more complex structures are worthwhile. Malta offers attractive holding models:

The Malta Participation Exemption

Profits from participations are tax-free in Malta under certain conditions:

• Minimum holding: 5% or acquisition cost > €1,164,690
• Holding period: at least 183 days
• No tax on dividends and capital gains

EU Parent-Subsidiary Directive

Malta skillfully leverages EU directives:

• Tax-free dividends between EU companies
• No withholding tax on outgoing dividends
• Optimization of holding structures

Realistic Appraisal: Who Is Malta Worthwhile For?

After years of consulting, I can honestly say:

Malta is worthwhile from annual profits of €60,000–€80,000. Below that, the costs and effort often outweigh the tax savings.

Malta is especially interesting for:

• E-commerce entrepreneurs: EU-wide sales without obstacles
• Software developers: Digital services, minimal physical presence required
• Consultants/coaches: Remote services
• Investors/traders: Favorable capital gains tax treatment
• Holding shareholders: Efficient management of participations

Avoiding the Main Tax Pitfalls

To avoid expensive tax mistakes, observe these key points:

• Create substance: Malta requires real business activities
• Mind your residency: Your personal tax liability remains crucial
• CRS reporting: Malta reports to German authorities
• CFC rules: Problematic if resident in Germany
• Abuse of law: Purely tax-driven setups are risky

Malta offers genuine tax benefits—but only with professional planning and correct execution.

Compliance and Accounting: Your Ongoing Obligations

Founding a Malta company is one thing. Managing it properly is another.

This determines whether your structure holds up long-term or becomes a costly problem.

Malta Accounting Standards: What You Need to Know

Malta follows International Financial Reporting Standards (IFRS). In other words, your accounting must meet professional standards.

Specifically, this means:

• Complete bookkeeping: All business transactions must be recorded
• Archiving evidence: All documents must be kept for 6 years
• Annual accounts: Balance sheet and profit & loss statement
• Audit requirement: From €700,000 turnover or €350,000 balance sheet
• Electronic reporting: Submission to the Maltese authorities

Yearly Reporting Obligations in Detail

You absolutely must meet these deadlines:

These fines are no joke. Malta takes compliance very seriously.

Economic Substance Requirements: The Substance Problem

Since 2019, Malta has tightened its substance requirements. This means your company must demonstrate genuine economic activity.

Specifically, you must show:

• Core Income Generating Activities (CIGA): Core business activities in Malta
• Reasonable staff numbers: Qualified local personnel
• Adequate expenses: Operational costs in Malta
• Physical presence: Offices, equipment, infrastructure
• Malta management: Key decisions made locally

Practical Compliance: How to Meet the Requirements

You know the theory. Here’s how to implement it:

Option 1: Minimal Substance (for smaller companies)

This solution works for many of my clients:

• Co-working space in Malta: €200-400 / month
• Part-time staff: €800-1,200 / month
• Regular presence: 4-6 trips to Malta per year
• Malta director: Local director as backup
• Board meetings: Quarterly in Malta

Total costs: €2,000-3,000 per month

Option 2: Full Substance (for larger companies)

If your turnover is over €500,000, you should invest in real substance:

• Own office in Malta: €1,000-2,500 / month
• Full-time staff: €2,500-4,000 / month
• IT infrastructure: Servers, software, equipment
• Regular presence: 50+ days a year in Malta
• Operational functions: Real business activities on site

Total costs: €5,000-10,000 per month

Outsourcing Accounting vs. Doing It Yourself

You have three options for your Malta accounting:

Option 1: Local Maltese Accountant

Advantages:

• Knows Maltese regulations
• Direct communication with authorities
• Usually cheaper than German firms

Disadvantages:

• Possible language barriers
• Quality varies greatly
• Little knowledge of German tax law

Cost: €1,500-3,000 / year

Option 2: German Firm with Malta Expertise

Advantages:

• German communication
• Understands German tax aspects
• Holistic advice

Disadvantages:

• Significantly more expensive
• May know less about Malta details
• Longer communication chains

Cost: €3,000-6,000 / year

Option 3: Do It Yourself

Only recommended if:

• You have accounting experience
• Your business is very simple
• You have time for compliance issues

Risks:

• Mistakes can be expensive
• Compliance violations threaten
• Time effort often underestimated

How to Avoid The Biggest Compliance Pitfalls

I see these mistakes again and again:

• Missing deadlines: Maltese penalties are draconian
• Ignoring substance: Pure mailbox companies are risky
• Forgetting German obligations: CRS reporting to the German tax office
• Unprofessional accounting: Not following IFRS standards
• Overlooking audit requirement: Mandatory above certain thresholds

Compliance Calendar: Your Annual Overview

So you don’t miss anything, here’s your Malta compliance calendar:

With the right organization, Malta compliance is doable. But don’t underestimate the effort involved.

Malta vs. Other EU Locations: The Honest Comparison

Malta isn’t alone. Other EU countries also promote tax benefits and easy company setup.

So let’s look at the most important alternatives—plainly and honestly.

Malta vs. Cyprus: The Classic Comparison

Cyprus is considered Malta’s main competitor. Rightly?

My conclusion: Malta is the more solid choice. Cyprus’ reputation has suffered due to various scandals.

Malta vs. Ireland: The Software Location

Ireland positions itself as Europe’s tech hub. How does it compare to Malta?

My conclusion: For tech startups, Ireland is often better. For solo entrepreneurs and smaller firms, Malta wins.

Malta vs. Estonia: Digital Europe

Estonia boasts digital administration and e-Residency. How does it stack up?

My conclusion: Estonia is innovative, but the banking problem is a killer for many entrepreneurs.

Malta vs. Netherlands: The Holding Location

The Netherlands are famous as a holding paradise. How does the comparison look?

My conclusion: For large holdings, the Netherlands are unbeatable. For active businesses, Malta is cheaper.

The Truth About Tax Havens in the EU

Let me be clear: the classic tax haven no longer exists in the EU.

All EU countries are now bound by:

• Anti-Tax Avoidance Directive (ATAD): EU-wide minimum standards
• Common Reporting Standard (CRS): Automatic information exchange
• Economic substance requirements: Substance requirements
• BEPS implementation: OECD rules against profit shifting

What this means:

Modern tax optimization only works with genuine economic activity and compliance with all requirements.

When Each Location Is Optimal

After years of consulting, I can give these rules of thumb:

Malta is optimal for:

• E-commerce with an EU focus: Single EU market
• Consulting services: Low substance requirements
• Software-as-a-Service: Digital business models
• Investment holding: Tax-free dividends and capital gains
• Sole entrepreneurs: The 5% rule is unbeatable

Choose other locations for:

• Tech startups needing capital: Ireland or Netherlands
• Large international holdings: Netherlands or Luxembourg
• Pure online businesses without EU focus: Estonia (banking issues aside)
• Manufacturing companies: Real substance in the target market

The Future of EU Tax Optimization

Where are EU tax matters headed? Here are the trends I see:

• Further harmonization: Tax differences will narrow
• Stricter substance rules: Mailbox companies have no future
• Digital taxation: New rules for online businesses
• Transparency requirements: More reporting, less secrecy

But don’t worry: legal tax optimization is still possible. It’s just getting more complex and demands more real substance.

Malta is well positioned for this future. The island is investing in digitalization, legal certainty, and international reputation.

This makes Malta a sustainable choice for your international tax structure.

Frequently Asked Questions about Malta Company Formation

Can I really set up a Malta company in 7 days?

Yes, it’s feasible. Provided you have all documents complete and a competent service provider. If there are complications or incomplete documents, it can take 2-3 weeks. Express services are available but cost an extra €300-500.

What are the real costs of setting up a Malta company?

Realistic costs are €2,000-2,500. The standard package (€1,500) usually doesn’t include VAT registration (€200), bank introduction (€500), and apostille service (€150). Allow for a total of about €2,350 for a fully setup company.

Do I really need substance in Malta?

Yes, absolutely. Since 2019, Malta requires real economic activity. Minimal substance costs €2,000-3,000 per month (co-working, part-time staff, regular presence). Pure mailbox companies are risky and can lead to loss of tax benefits.

How difficult is account opening in Malta?

Malta’s banks are more cooperative than many other EU countries, but still cautious. With complete documents and a clear business model, it takes 2-4 weeks. Alternative EU banks (Revolut, Wise, N26) often accept Malta companies quicker.

Do I really pay just 5% tax in Malta?

The 5% rate applies only when dividends are distributed to non-Maltese shareholders. You first pay 35% corporation tax and can reclaim 6/7 of it. This only works with correct accounting and proper applications. For German residents, German tax will also apply.

Must I, as a German, live in Malta?

No, you don’t need to live in Malta. But you need real economic activity there (substance). If you are a German resident, German tax law also applies—the Malta structure then reduces, but does not eliminate, your total tax burden.

What are the annual running costs?

Budget €2,500-4,000 per year for: Company Secretary (€400-800), Registered Office (€300-600), accounting (€1,500-3,000), Annual Return (€200-400) and possibly Nominee Director (€800-1,200). Add to this substance costs of €24,000-36,000 per year.

From what profit does Malta make sense?

Malta is worthwhile from about €60,000-80,000 annual profit. Below that, the extra costs often outweigh the tax savings. On €100,000 profit you typically save €25,000-35,000 per year compared to Germany—after all Malta costs.

Is Malta EU-compliant and future-proof?

Yes, Malta has been an EU member since 2004 and complies with all EU standards. The tax system is OECD-compliant and is regularly reviewed. Malta invests strongly in compliance and transparency, making it more sustainable than many offshore alternatives.

What if I have problems with German authorities?

Malta structures are legal if set up correctly. Important: observe all CRS reports, fulfill German reporting duties, and ensure real substance in Malta. If you make mistakes, you risk back taxes and penalties. Professional advice is essential.