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The commercial partnerships available in Malta are limited liability companies, general partnerships and limited partnerships. SA Consult is experienced in establishing and assisting in matters of company formation in Malta, ensuring that you get the best tax-efficient structure for your requirements.

General Partnerships

A general partnership or partnership en nom collectif is formed by two or more partners operating with the unlimited join liability of the partners, and at least one partner must be an individual or corporate body with these obligations guaranteed. This type of partnership is transparent in terms of tax purposes, with each partner declaring their share of profits in their tax returns. Tax is chargeable to the applicable personal tax rates.

Limited Partnerships

A limited partnership or partnership en commandite operates under a partnership name and has its obligations guaranteed by the unlimited and joint and several liability of one or more partners, called general partners, and by the liability, limited to the amount, if any, unpaid on the contribution, of one or more partners, called limited partners. Every partnership en commandite registered in Malta must have a registered office in Malta. This type of partnership is treated as a company for Malta income tax, with its capital divided into shares.

The registration of partnerships in Malta falls under the Maltese Companies Act, and such commercial partnerships may later be re-registered as a limited liability company. SA Consult can assist with the registration and setup of partnerships in Malta, as well as providing legal advisory and consultancy services related to all aspects of company formation in Malta.