Foundations under Maltese Law

Dr. Priscilla Mifsud Parker | 26 Mar 2012

Foundations under Maltese Law

Any person, whether a national or otherwise, has the right to establish legal organizations, including Malta foundations, as long as that person complies with the prescribed rules as to form and content.

Setting up a Malta Foundation

Public Deed or Will

Malta foundation can be set up either by means of a public deed or else through a last will published in Malta. The Malta foundation needs to have a name, which must conform to Maltese law and include a denomination that clearly indicates that the foundation is in fact a foundation. Moreover, the foundation needs to have an address in Malta where communications can be received and information requested about its activities.


In setting up the Malta foundation, the founders also need to make an endowment of money or property worth at least one thousand and one hundred and sixty-four euro and sixty-nine cents (EUR 1,164.69) to the same foundation. This does not apply to the case of a foundation established exclusively for a social purpose or as non-profit making entity in which case the endowment is to amount to at least two hundred and thirty-two euro and ninety-four cents (EUR 232.94). When the property endowed is not cash or any other asset the value of which appears on the face of it, the administrators of the Malta foundation need to make a statement which states that in their considered opinion the property endowed upon or vested in the Malta foundation has a value of at least the amount required by the Maltese law as stated above. The assets settled as an endowment may be used by the Malta foundation when this is eventually set up, and in fact there is no obligation to maintain such assets by way of minimum capital within the foundation.

For a detailed publication on the subject please click on the pdf attachment below:


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Dr Priscilla Mifsud Parker

Senior Partner, Corporate, Tax & Immigration

+356 22056122

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