Substance refers to the genuine economic activity of a company in its jurisdiction directors, employees, decision-making, and operations physically present in Malta. Tax authorities and international standards increasingly require that companies demonstrate real substance rather than existing only on paper. We build substance into the structure from incorporation rather than retrofitting it later.

Yes, within limits. Non-resident directors can manage a Malta company, but the company must have genuine connections to Malta typically including at least one Malta-based director or manager, local registered address, and meaningful board activity occurring in Malta. We advise on the minimum substance requirements for your specific structure.

Malta applies standard EU VAT rules. Companies trading goods or services across EU borders must be VAT registered and comply with EU VAT directives, including VIES reporting for intra-community transactions. Non-EU trade has different rules depending on the type of supply. We manage VAT registration and compliance as part of the operational setup.

Company registration typically takes 5–10 business days. Tax and VAT registration adds 2–4 weeks. Banking runs in parallel and usually completes within 3–6 weeks depending on the institution and KYC complexity. Combined, most clients are operationally ready within 6–10 weeks of engaging us, assuming documents are complete.

Yes. We can assist with identifying suitable office or co-working space in Malta, local HR setup, employment contracts compliant with Maltese law, and coordination with the relevant authorities for work permits where required. This is often part of the substance-building process rather than a separate workstream.