Malta offers highly competitive set-up and running costs, with a reliable and strong network of fund managers, legal firms and other prominent service providers. Malta’s attractive tax structure has been a key advantage, due to the high number of double tax treaties in place and no tax payable at fund level and by non-resident investors. Funds registered in Malta can be set up in a variety of possible legal forms, including open and closed ended funds, limited partnerships, contractual funds and trusts. The investment company with variable share capital (SICAV) to date is the most used legal entity due to the possibility to set it up as a master feeder or umbrella structure with isolated sub-funds. Get Started