Malta: Corporate and Company Law

Malta Enterprise has introduced a new micro-invest scheme designed to support small businesses with up to 50 employees and self-employed individuals through tax credits for operational upgrades and expansion. The scheme, running from 2026 to 2030, features increased thresholds for family businesses, Gozo-based companies, female-owned enterprises, and newly eligible social enterprises.

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.

When a winding up application is filed in Malta, the company doesn't immediately enter liquidation, but certain legal protections activate. Under the Companies Act, the court has discretion to stay ongoing judicial proceedings against the company during this interim period. This mechanism preserves the company's position and ensures all creditors are treated fairly in accordance with insolvency rules.