Procedure for establishing a branch in Malta
There are various formalities required in order to set up a branch in Malta.
- A copy of the certificate of incorporation of the parent company.
- A copy of the parent company’s Memorandum & Articles of Association.
- A copy of the certificate of Good Standing of the parent company.
- A Malta branch representative is required, and they will need to provide various references and identification documents.
- A secretary for the branch is required.
The above are needed for branch registration with the Registrar of Companies within one month of the branch being set up. All documentation will need to be apostilled and translated.
The parent company is required to file annual financial accounts to the Registrar of Companies, as a Maltese company would.
The branch will need to register with the relevant taxation authorities and file annual tax returns, as a Maltese company would. The branch would be liable to corporation tax in Malta.
Where applicable, the branch may also be required to register for VAT and file returns.