Valsen Corporate

Malta Alternative Investment Fund

  • The Malta Financial Services Authority (MFSA) regulates collective investment schemes in Malta. The Maltese Investment Services Act (the Act) provides the statutory basis for regulating investment funds constituted in or from Malta. Malta’s legislation is in line with EU law and built on best practices from other finance centres. MFSA regulates all financial services.

    Key Features
  • An Alternative Investment Fund (AIF) is a pan-European regulated branded investment fund for professional and sophisticated investors. Some key characteristics of the AIF regime:
    1. A regulated EU structure under the Alternative Investment Fund Managers directive
    2. Suitable for all investment strategies — including traditional and alternative — and all asset classes
    3. Five different classifications — retail, experienced, professional, qualifying and extraordinary — depending on the proposed target investors
    4. Light diversification and leverage rules depending on target investor
    5. Single fund or multi-fund structure, combining different investment strategies or asset classes in different sub-funds
    6. Possibility of internally managed (self-managed) AIFs
    7. Availability of marketing passporting of AIFs to all EU member states
      8. Legal Requirements

      Requirements

      Description

      General
      • Corporate  vehicle permitted

      Incorporated Cell Company (ICC), SICAV,  Limited partnerships, Unit trust, Contractual fund
      • Local physical office required

      No

      Share capital or equivalent
      • Minimum subscription

      None
      • Minimum investors

      None
      • Minimum capital requirement

      €300,000

      Directors
      • Minimum number

      2
      • Corporate directorship allowed

      Yes
      • Local director required

      No

      Service Providers Required
      • Custodian

      Yes
      • Fund manager/Investment manager

      Yes
      • Fund administrator

      Yes
      • Auditors

      Yes
      Tax Treatment Income from collective investment schemes in Malta is tax exempt. However, if the value for the assets in Malta allocated to the fund is 85% of the value of the total assets, the fund is liable to a withholding tax on income from Malta sources of 10% to 15%. Duration to Set Up About 2 months Distinctive Benefits of Licence
      • Attractive fiscal environment
      • Generally fast regulatory approval environment
      The Valsen Advantage
      • End to end comprehensive service
      • Speedy and efficient service
      • Expert advice on structuring options
      • Dedicated ongoing compliance support
      • Extensive network pool of service providers

    • Telephone:

    +248 4 321 018 

    [email protected]

    vf-international.com