Establish a representative/liaison office in Malta
The functions of a representative/liaison office in Malta is restricted to non-profit undertakings such as providing information about the parent company, market research and promotion and maintaining relations with customers in Malta.
Procedure for establishing a representative/liaison office in Malta
The approval for opening such an office is granted for a limited period of time and can be extended if required.
Various documents are required to open such an office in Malta, for example, notarised copies of the memorandum and articles and accounts of the parent company. A letter is also required detailing the objectives of the office and a representative must be appointed.
A representative/liaison office is also required to annually file the financial accounts of the parent company.
The representative/liaison office is not allowed to conduct any commercial activity in Malta therefore it will not be subject to the Maltese tax system.