Malta SICAV and Protected Cell Company

EU Passporting Rights

A Malta SICAV or AIF established under the UCITS Directive or the AIFMD can be marketed to investors across all EU member states through the EU passport without requiring separate registration in each country.

MFSA Regulatory Framework

The Malta Financial Services Authority (MFSA) regulates all collective investment schemes and insurance structures in Malta. The MFSA is recognised as a rigorous and commercially minded regulator by fund managers and institutional investors globally.

Notional Interest Deduction

Malta's notional interest deduction on new equity reduces the effective tax rate for equity financed structures. Combined with the shareholder refund mechanism, the effective Malta corporate tax rate can be as low as 5% for foreign shareholders.

Insurance Multi-Cell Structures

Malta's Insurance Business Act provides for Multi-Cell Insurance Companies, allowing multiple insurance programmes to operate under a single MFSA licensed entity with statutory segregation between cells.