Corporate Law is one of the firm's main practice areas. We are experienced in providing company formation and registration services, including advising upon and drafting of constitutive documents and shareholders' agreements. The Maltese limited liability company may take various forms and can be utilised in an unlimited variety of commercial and service activities. On an international level and when coupled with the extensive network of double tax treaties to which Malta is a party, such companies serve as particularly tax efficient structures.
In addition, the firm is qualified to advise upon company law matters ranging from the day-to-day issues arising and other more specialised areas such as, minority shareholders' rights, corporate governance and corporate finance.
Insurance and Investment Services are two main pillars of the financial services industry. Both areas are regulated by the competent authority which is empowered to supervise and grant its authorisation in terms of the relative legislation.
Trusts & Foundations
Trusts were first introduced under Maltese Law by legislative enactment in 1989. This legislative enactment was subsequently amended throughout the years and today trusts are regulated by the Trusts and Trustee Act, Chapter 331 of the Laws of Malta (hereinafter the ‘Act’).
The Act allows for the creation of trusts having Maltese law as their proper law. Although it is also possible for trusts created in Malta to be regulated by a foreign law. By virtue of The Recognition of Trusts Act of 1994 Malta also became a party to the Hague Convention on the Law Applicable to Trusts and on their Recognition thereby allowing it to recognize the existence and validity of trusts established in any of the jurisdictions of the member states of this Convention and also increasing the potential of the Maltese trust.
Malta offers very attractive tax optimization opportunities to high net worth individuals seeking to obtain residence in Malta whether for retirement purposes or for personal tax reasons.
For more information on the Global Residency Programme Rules, the High Net worth Individuals - EU/EEA/Swiss Nationals Rules and the Malta Retirement Programme Rules
Pleasure/Commercial Ship Registration & Finance
The Maltese flag is a well known flag which offers a number of advantages to Shipowners including competitive ship registration costs and tax benefits to qualifying vessels through the tonnage tax system. The Maltese flag offers an incentive for registration of younger vessels by way of reduced registration fees.
It is possible for a Maltese flagged vessel to be owned by a Maltese shipping company or by a foreign company which has appointed a resident agent in Malta. Dingli & Dingli offers the service of Resident Agent in Malta.
The Firm assists in all aviation law matters, in particular aircraft registration, leasing and finance, and the carriage of goods and passengers by air.
Registration of aircraft is governed by a new law: the Aircraft Registration Act, 2010. Where an aircraft is registered by a registrant under article 5 (c) and (d), every person who holds any interest by way of ownership or title in the aircraft or a share therein may make a request in writing to the Director General of Civil Aviation to have his name, address and ownership interests or title noted in the certificate of registration.