The liaison office acts as a communication way between the head office of a foreign company and the clients the company has in Malta. The liaison office can also be regarded as a proxy between the headquarters of a company and its suppliers in Malta.
The liaison office is not allowed to conduct any commercial activity; therefore it will not be subject to the Maltese tax system. Our experts can provide you with information about the company registration process in Malta.
The functions of a liaison office in Malta are restricted to non-profit undertakings, such as providing information about the parent company, promoting the company’s services, maintaining relations with the customers in Malta. The liaison office carries no right to issue invoices or sign contracts in the name of the company. A liaison office in Malta can only provide information regarding the company’s products and it is only enabled to conduct research and inform the headquarters about the results.
The process for registering a liaison office in Malta can take a few weeks, but before establishing the representative office in Malta, the main company must announce the Maltese authorities two months prior to the opening. The approval for opening the liaison office in Malta is granted for a limited number of years depending on the company’s profile, but it can be extended, if the company applies for a renewal.
The documents required to open a liaison office in Malta are:
- notarized copies of the memorandum and articles of association of the parent company;
- an audited financial statement of the company;
- a letter from the management board of the company declaring the objective of the liaison office;
- a letter from the board management authorizing a representative for the liaison office;
- copies of identification documents, usually passports, of the Maltese liaison office’s personnel;
- a request for opening a bank account.
The video below shows the main steps on opening a Maltese representative office:
A liaison office in Malta must carry its activities independently and must have a separate office from other commercial undertakings of the company’s and its employees are not allowed to carry any financial activity in Malta.