• Malta Trust

  • Legal Framework

    Trusts in Malta are governed by the International Trust Law of 1992.

  • Registration Requirements

    There are no registration requirements for trusts in Malta.

  • Settlor

    The Settlor does not need to be a permanent resident of Malta.

  • Beneficiary

    The Beneficiary does not need to be a permanent resident of Malta.

  • Trustee

    At least 1 trustee should be local and licensed.

  • Protector

    The appointment of a Protector is optional.

  • Perpetuity Period

    The maximum duration of a trust in Malta is 100 years.

  • Property

    The property of a trust in Malta should not include immovable property situated in Malta or shares in a company owning immovable property situated in Malta.

  • Confidentiality

    Malta provides confidentiality, which is enhanced by the fact that there are no registration requirements and therefore the details of the Settlor and Beneficiaries are not disclosed to any person other than the Trustee.

  • Taxation

    A trust in Malta is treated as transparent for tax purposes in Malta (i.e. not taxed at the trust level). Provided that all the beneficiaries are non-Maltese residents no tax is chargeable in Malta on the beneficiaries.

  • Asset protection

    A trust in Malta will not be void or voidable in the event of the Settlor's bankruptcy or liquidation thus achieving asset protection from creditors. However, the Trust may be set aside by its Creditors If it is proven to the satisfaction of a Maltese court that the trust was made by the Settlor with the intent to defraud its creditors.

  • Reporting Requirements

    There are no reporting requirements for a trust in Malta.