Practice Areas

Financial & Fiscal Services

The Trusts Act makes Maltese Trusts available to non-residents. A trust is settled by either a will, a Trust Deed, or a unilateral declaration of trust by the trustee who declares that the settlor is not a resident of Malta on the date of the declaration. Registration is easy and requires filing a certified copy of the trust instrument, and payment of a fee of two hundred Malta Liri (approximately USD 550). The trust instrument is confidential and, although registered, is not regarded as a public document. Maltese trusts pay two hundred Malta Liri per annum (approximately USD 550) in lieu of income tax.