Corporate Tax · Malta
Find a corporate tax lawyer in Malta
Maltese corporate tax work sits between two legal traditions, and that shapes which questions matter first. Tell us what your company is facing and we match you with an advocate whose practice covers it. Matching is free and you decide whether to instruct.
- Corporate tax, company and commercial matters
- Advocates holding a Maltese warrant
- Free matching, first reply in 24–48h
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How this works
A country with two legal traditions needs a specialist who knows both
Corporate tax questions rarely arrive one at a time. A group restructuring, a cross-border invoice, a payment that has gone unpaid, or simply a filing you are unsure about can all sit together. Malta’s position as a recognised mixed jurisdiction — codified civil law for private matters, English common-law influence in company and commercial law, and EU membership since 2004 — means the answer often depends on how Maltese rules interact with your home jurisdiction. That is work for someone who does it daily. Tell us what you are dealing with and we match you with a corporate tax lawyer in Malta whose practice covers your situation. Matching is free, the first response usually arrives within 24 to 48 hours, and you decide whether to instruct.
Malta in practice
Corporate tax and company matters in Malta: the local framework
Malta is one of the world’s recognised mixed jurisdictions, and corporate tax work sits exactly where its two traditions meet. Below is how the local framework is structured, based on official Maltese and European Union sources.
Codified private law, common-law-inspired company law
Maltese private law follows the continental tradition: the Civil Code, first enacted in 1868, derives from the French Code Napoléon. Public, procedural, administrative, commercial and company law instead bear strong English common-law influence. The system is codified yet adversarial, and the doctrine of binding precedent is absent, so reasoning from the text of the law matters.
A single unified legal profession
Malta has one type of lawyer — the advocate, with ‘lawyer’ and ‘advocate’ used interchangeably — and no barrister/solicitor split. Practice requires a warrant issued by the President of the Republic under the Public Seal, an oath before the Court of Appeal, and regulation through the Commission for the Administration of Justice. The Chamber of Advocates is the recognised consultative body.
Advocates, legal procurators and notaries each have a role
A separate legal procurator handles procedural acts such as service and filings, while representation by an advocate is required in contentious proceedings before the Superior Courts. Malta also maintains a distinct profession of Notary Public, whose public deeds formalise company acts, wills, marriage settlements and transfers of immovable property.
Bilingual law, with the Maltese text prevailing
Maltese and English are both official languages, and legislation is enacted in both, with the Maltese text prevailing in case of conflict under article 74 of the Constitution. Maltese has been the language of the courts and of notarial deeds since 1934, while legal education at the University of Malta is taught in English and English is widely used in commercial practice.
Time limits and costs follow statutory rules
Limitation periods are set by law — for example five years for commercial debt and thirty years as the general default — and missing one can narrow what a company can recover. Advocates’ and legal procurators’ fees are governed by statutory tariffs in the schedules to the Code of Organisation and Civil Procedure, and contingency-fee arrangements are prohibited.
A two-tier court structure with defined thresholds
Civil claims up to EUR 5,000 go to the Small Claims Tribunal, claims above EUR 5,000 up to EUR 15,000 to the Court of Magistrates, and claims above EUR 15,000 or of unquantifiable value to the Civil Court in its superior jurisdiction. Appeals from the Civil Court and from the Court of Magistrates (Gozo) in its superior jurisdiction go to the Court of Appeal.
All country data on this page is drawn from official Maltese bodies and the European e-Justice Portal, consulted in 2025; please treat it as general orientation rather than advice.
- European e-Justice Portal – National justice systems: Malta
- European e-Justice Portal – Legal professions: Malta
- Civil Code, Chapter 16 of the Laws of Malta
- Commercial claims limitation, Chapter 16 of the Laws of Malta
- The Judiciary of Malta
- Chamber of Advocates (Kamra tal-Avukati)
- Legal Aid Malta – Defining legal aid
Typical situations
What people bring to us
Most enquiries about corporate tax in Malta start with one concrete problem and grow from there.
The treatment depends on the structure
A management charge, a recharged cost or an intercompany loan can be viewed differently depending on how the Maltese entity is set up, how the transaction is documented and where the counterparty sits.
You are not sure which rules apply
Maltese private law is codified, company and commercial law carry English common-law influence, and EU law sits over both. Without local practice it is genuinely hard to know where to start reading.
Time limits do not wait
Commercial claims in Malta generally carry a five-year limitation period, with shorter periods in other situations. Delay can quietly reduce what your company is able to recover.
Why this route
Specialists who work with Malta’s framework every day
We match you with advocates whose practice area fits your matter — nothing more, nothing less.
Warranted local advocates
Every advocate we introduce holds a warrant issued under the Public Seal of Malta and is regulated through the Commission for the Administration of Justice, with the Chamber of Advocates as the profession’s recognised body.
Cross-border awareness
Malta’s mixed system and its EU membership since 2004 make it a bridge between civil-law and common-law thinking, which is exactly what matters when your matter crosses a border.
Clear roles from the outset
Malta has no barrister/solicitor split. The advocate litigates and advises, a legal procurator handles procedural acts, and a separate notary executes the public deeds used for company and property acts.
You keep control
Matching is free and non-binding. You describe the matter, review the lawyers proposed for it, and instruct only the one you choose — or nobody at all.
Coverage
Malta matters are often connected to another jurisdiction
Groups, shareholders and trading partners regularly sit outside Malta. We also match clients across these European countries, so one enquiry can cover several jurisdictions.
Questions
Corporate tax and company matters in Malta
Do I need a corporate tax lawyer in Malta if my company is registered elsewhere?
Often yes, if the matter touches Maltese entities, Maltese filings or assets in Malta. Malta is a mixed jurisdiction where company and commercial law carry English common-law influence while private law is codified, and EU law applies since accession in 2004. A local advocate can tell you which side of that framework your question falls under.
How long does a company have to recover a commercial debt in Malta?
Commercial debt arising from B2B contracts and other commercial claims is subject to a five-year limitation period. Other periods differ: the general default under the Civil Code is thirty years, while tort and damages claims not arising from a criminal offence carry two years. A short limitation period can reduce what remains recoverable.
Can a lawyer in Malta handle my matter in English?
Maltese and English are both official languages, and legislation is enacted in both, with the Maltese text prevailing in case of conflict under article 74 of the Constitution. Maltese has been the language of the courts and of notarial deeds since 1934, but legal education is taught in English and English is widely used in commercial practice.
Who can represent my company before the Maltese courts?
Malta has a single unified profession: the advocate, with no barrister/solicitor split, admitted only with a warrant issued by the President of the Republic. Representation by an advocate is required in contentious proceedings before the Superior Courts, while a legal procurator handles procedural acts such as service and filings.
How are fees for corporate work in Malta regulated?
Advocates’ and legal procurators’ fees are governed by statutory tariffs in the schedules to the Code of Organisation and Civil Procedure, which also guide costs awarded against the losing party. Contingency-fee arrangements are prohibited. Our matching service itself is free, and any fee arrangement is agreed directly with the advocate you instruct.
Which courts hear civil and commercial claims in Malta?
Claims up to EUR 5,000 go to the Small Claims Tribunal, claims above EUR 5,000 up to EUR 15,000 to the Court of Magistrates, and claims above EUR 15,000 or of unquantifiable value to the Civil Court in its superior jurisdiction. Court registry fees are levied rather than a general court tax, and appeals go to the Court of Appeal.
Next step
Describe your matter and get matched with the right advocate
Tell us in a few lines what your company is dealing with, whether it involves Maltese entities and which other countries are in play. We match you with a corporate tax lawyer in Malta whose practice covers that work. Free, confidential, no obligation to instruct.