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Recent audit reports if the company has already been in business.
Income Statement: Displays the company's revenues, expenses, and net profit or loss for the reporting period.
In accordance with Art. 30 sec. 1 paragraph 4 of the Law on Banks, the establishment of the bank can take place if the business plan submitted by the founder of the bank for a period of at least three years indicates that this activity will be safe for the funds accumulated in the bank. The plan should cover the intended activity of the bank in all its manifestations, i.e. not only for services rendered to customers, but also for the organization of the future bank or ancillary activities
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The charter should describe the main goals and activities of the company, defining the areas of business in which it intends to work. This includes both the main areas of activity and any additional areas that the company may be engaged in.
proof of payment or minutes of complaints. As a result, accountants will have a lot of additional information to analyze and include in the documentation of an established company.
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Taxation
Profits earned by a resident company, whether in Malta or abroad, are subject to income tax at the rate of 35%. However, Malta does not impose tax on dividends, interest and royalties remitted abroad (no withholding tax) and Malta has no transfer pricing or thin capitalisation rules.
(transfer pricing-the sale of goods or services to interdependent persons at intracompany, non-market prices. They allow the redistribution of the total profits of a group of persons in favour of persons in lower tax states. This is the simplest and most common scheme of international tax planning aimed at minimising taxes paid;
thin capitalisation – when the company’s activities are financed by borrowed funds).
Value Added Tax is levied on the sale of goods, works and services in Malta. The VAT rate on the island is 18%. Some goods are subject to preferential rates of 5% (e.g. printed publications, hotel services) and 0% (medicines and foodstuffs). There is no property tax and there is no turnover tax on the transfer of shares in companies owned by non-residents. Malta also has no exchange control legislation and a Maltese company can conduct its economic activities in any currency in the world.