Incorporation of partnerships require a partnership deed in which the partners enter into an agreement regulating their contributions and other rights and obligations in relation to the operations of the partnership.  A certificate of registration is issued by the Malta Registrar of Companies. 


There are 2 Partnership types as follows:


Partnerships En Commandite


This type of Partnership will have:


  • at least one general partner (unlimited liability);

  • usually taxed at partners' level but if capital is divided into shares it will be subject to tax at partnership level (like a company).


Partnerships En Nom Collectif


In this type of partnership, the partners will be subject to unlimited liability and be taxed at partners’ level.

Copyright Notice: ©2018 Fiduscorp Limited (Co Reg No: C 84645).  The contents have been prepared for informational purposes only and cannot be reproduced in any way without the prior written consent. The information contained does not constitute or contain any type of advice or invitation for service.  All rights reserved.