Malta UCITS Fund

EU-Wide Passporting Rights

A UCITS fund authorized in Malta can be marketed to retail investors across all EU member states under a single authorization, providing fund managers with seamless access to the European market.

Strict Diversification Rules

UCITS funds must comply with strict diversification, liquidity, and risk management requirements designed to protect retail investors and ensure prudent fund management at all times.

Flexible Legal Structures

Malta UCITS funds can be established as an SICAV, INVCO, unit trust, or limited partnership, giving promoters flexibility in choosing the most suitable legal structure for their fund.

Globally Recognized Brand

The UCITS brand is widely respected and recognized beyond the EU, making Malta UCITS funds attractive for managers seeking global distribution to a broad investor base.

Fund Manager

A licensed fund manager is responsible for making investment decisions and managing the fund's portfolio in line with the approved investment policy and applicable UCITS regulations.

Custodian

An appointed custodian is responsible for the safekeeping of the fund's assets, ensuring proper segregation and protection of investor assets in accordance with MFSA requirements.

Fund Administrator

The fund administrator handles the day-to-day operational functions of the fund, including net asset value calculations, investor records, and regulatory reporting obligations.

Auditor

An independent auditor is required to review and verify the fund's financial statements annually, ensuring full transparency and accountability to investors and the regulator.

No Tax on Fund Income

Malta UCITS funds are exempt from tax on their income and capital gains, meaning the fund itself does not pay tax on its investment returns, making it a highly tax-efficient structure.

No Withholding Tax on Distributions

Distributions made by a Malta UCITS fund to non-resident investors are generally exempt from Maltese withholding tax, allowing investors to receive returns without additional deductions.

No Stamp Duty on Transfers

The transfer of units or shares in a Malta UCITS fund is generally exempt from stamp duty, reducing transaction costs for investors buying and selling their fund interests.

Extensive Tax Treaty Network

Malta's wide network of double tax treaties allows UCITS funds to benefit from reduced withholding taxes on income received from underlying investments in other jurisdictions.