Partnership

Formation

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:

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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).

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Partnerships En Nom Collectif

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

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