Are you ready to open a company in Malta in 2026 and need information about branch establishment? This article provides you with support and guidance. Plus, our local specialists are at your disposal when starting the incorporation formalities.
| Quick Facts | |
|---|---|
| Applicable legislation | For foreign countries |
Best used for | Financial, banking, insurance activities |
Minimum share capital | No |
| Time frame for the incorporation (approx.) | Approx. 5 weeks |
| Management | Local |
| Legal representative required | Yes |
| Local bank account | Yes |
| Independence from the parent company | No |
| Liability of the parent company | Yes |
| Corporate tax rate | 35% |
| Possibility of hiring local staff | Yes |
| Registration | The branch must be registered with the Malta Business Registry. |
Name | The branch's name must match the foreign company's name. |
Business activities | The branch can engage in the activities of the parent company. |
| Reporting | Annual financial statements and other reports are required. |
| Taxation | The branch is subject to corporate income tax in Malta. |
| Accounting standards | Prepare financial statements according to International Financial Reporting Standards (IFRS). |
| Shareholder approval | The parent company's approval is needed to establish a branch in Malta. |
| Duration | The branch continues as long as the parent company exists. |
| Legal compliance | Comply with local laws, regulations, and licensing requirements for establishing a branch in Malta. |
| Intellectual property | Ensure proper protection for trademarks, patents, etc. after setting up a branch in Malta. |
| Branch address | The branch needs a physical address in Malta. |
Table of Contents
What are the characteristics of a branch in Malta?
- carries out the same activities as the parent company,
- acts as an extension of the foreign enterprise,
- it has no separate legal personality,
- can have an independent board of directors,
- reporting is done to the foreign company.
Who can set up a branch in Malta?
Both EU and non-EU/EEA enterprises can have a business presence in Malta through branches.
Do I need a local partner to open a branch in Malta?
No. A Maltese branch can be 100% foreign owned.
Do I need a legal representative to start a branch in Malta?
Yes. He or she deals with the paperwork and the incorporation procedures of the branch.
Who is liable for a branch in Malta?
The foreign enterprise.
If you would like to benefit from complete support for opening a branch in Malta in 2026, please discuss with our specialists and also check this infographic:
Is a minimum share capital required for a branch in Malta?
No.
Where do I register a branch in Malta?
At the Malta Business Registry (MBR).
Who supports the costs for opening a branch in Malta?
The parent company.
What are the requirements for opening a branch in Malta?
- name verification and reservation are the first steps,
- appointing a representative agent is also needed,
- must secure and register a business address in Malta,
- must prepare the documentation,
- tax registration is also required.
IMPORTANT! The branch in Malta must carry out the activities under the same business name as the parent company. The representative agent must have residency in Malta. Here is a video presentation that explains more:
What are the documents solicited for setting up a branch in Malta?
- the Articles and Memorandum of Association of the parent company in a certified form,
- the most recent audited financial statements of the foreign company,
- a resolution board from the parent enterprise stating that a branch is established in Malta,
- a liability declaration mentioning that the foreign company accepts the responsibility for the Maltese branch in question.
NOTE! In 2026, opening a branch in Malta calls for stricter controls. As such, company owners must properly implement Know Your Customer (KYC) and Ultimate Beneficial Owner (UBO) policies. Moreover, branches of credit institutions in Malta will have to submit updated Common Reporting templates (COREP) and adopt the new reporting rules, among others.
Is a business license needed for a branch in Malta?
Yes, depending on the business activities of a branch in Malta.
Are there any extra conditions for opening a branch in Malta?
All company formation documents must be translated into English and notarized. In some cases, an apostille is required.
The foreign enterprise must sign a declaration of compliance with Anti-Money Laundering (AML) and Counter-Terrorist Financing policies.
If you are thinking of choosing Montenegro for your business plans, you can rely on this local team of experts in company formation matters: CompanyFormationMontenegro.com.
What are the reporting requirements for branches in Malta?
- must report to the Malta Business Registry all branch alterations
- must send tax reports to the Malta Commissioner for Revenue,
- must keep clear records,
- must submit the annual financial statements, etc.
What is the taxation of a branch in Malta?
- 35% corporate income tax, or a lower tax rate under certain conditions,
- no withholding tax on branch profit distribution,
- no branch tax surcharges, etc.
What are the benefits of a branch in Malta?
- relatively fast incorporation,
- no minimum share capital imposed,
- affordable administrative costs,
- protection provided by the parent company in case of liabilities,
- access to the Maltese market, and various business opportunities, etc.
What is the time frame to open a branch in Malta in 2026?
About 3-5 weeks.
These are a part of the formalities of establishing a branch in Malta in 2026. Feel free to contact our specialists in company formation in Malta and discover more in terms of tailored services.