Single-Member Private Limited Company (Ltd (single-member))
Kumpanija Privata ta' Membru Wieħed
Unternehmensgründung in Malta
The Ltd (single-member) is best suited for: Sole founders who want a Malta entity without a second shareholder, Holding vehicles for a single beneficial owner, Consultancy and professional services businesses. Taxed identically to multi-member private limited companies. The 35% headline rate applies at the company level, with the 6/7ths refund available to the sole shareholder on distribution of dividends. The shareholder must be structured appropriately (typically a non-Maltese holding entity) to claim the refund efficiently.
- Sole founders who want a Malta entity without a second shareholder
- Holding vehicles for a single beneficial owner
- Consultancy and professional services businesses
Eckdaten
Schritt-für-Schritt-Gründungsprozess
Reserve company name
Check name availability with the Malta Business Registry and reserve the preferred name.
Prepare the memorandum and articles
Draft constitutional documents designating the company as a single-member company. The sole member signs the memorandum.
Deposit share capital and file with MBR
Deposit minimum paid-up capital and submit all incorporation documents to the Malta Business Registry.
Receive Certificate of Registration and register for tax
Obtain the Certificate of Registration, apply for tax identification, and open a corporate bank account.
Erforderliche Dokumente
- Memorandum of association (signed by sole member)
- Articles of association
- Bank certificate for share capital
- Director and sole member identification
- Registered office address in Malta
- Beneficial ownership declaration
Kostenübersicht
Steuerliche Behandlung
Taxed identically to multi-member private limited companies. The 35% headline rate applies at the company level, with the 6/7ths refund available to the sole shareholder on distribution of dividends. The shareholder must be structured appropriately (typically a non-Maltese holding entity) to claim the refund efficiently.
Vor- und Nachteile
- Allows a single individual or entity to form a Malta company
- Same 5% effective tax rate available through refund mechanism
- Simpler governance with only one shareholder
- Full EU access and treaty benefits
- Must be clearly identified as a single-member company on all correspondence
- If the sole member is also the sole director, certain contracts must be recorded in writing
- Same refund structure complexity as a multi-member company
- Banking may be slower for single-member companies with non-resident owners
Andere Rechtsformen in Malta
Bereit zur Gründung einer Ltd (single-member) in Malta?
Erhalten Sie eine individuelle Kostenschätzung und die nächsten Schritte.
LoslegenThis content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.