Politico-Legal Infrastructure


Malta is an independent republic with a parliament-elected president as head-of-state and a prime minister as leader of an elected government for a term of up to 5 years. The Maltese population can boast a very high participation rate in elections when compared to other European Union member states. Governments have almost always lived through the full duration of an executive term providing extra comfort and stability for businesses.

Since its accession into the European Union, Malta’s Executive has strived to adopt a business friendly approach. Legislation has been amended constantly to favour foreign capital investment and the education system has been frequently bolstered to ensure that the correct infrastructure is in place. The country is the only EU member state whose tax system is based on the full imputation system which means that shareholders of Maltese companies receive full credit for any tax paid by the company on distribution of profits. Therefore shareholders should be eligible for refunds on the tax paid by companies when they distribute profits.

The Maltese regulatory framework is both robust and dynamic facilitating investment without making compromises on quality of new business. The Malta Financial Services Authority (MFSA) is the sole regulator for financial services in Malta and is renowned for being flexible, accessible but also diligent as a supervisor. The MFSA has been particularly successful in ensuring that the Maltese infrastructure is on the forefront of implementing EU directives into national law. In fact, Malta was one of the first jurisdictions to publish the final set of AIFMD implementing measures.

Sparkasse Bank Malta plc 101 Townsquare, Ix-Xatt ta' Qui-si-Sana, Sliema SLM3112, Malta
Tel: +356 21 335 705 / Fax: +356 21 335 710

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