By moving away from the client's tax residence, the client can confidentially OWN and / control a Maltese entity which in turn owns / controls client assets / activities. A Maltese corporate entity can be a HOLDING or TRADING ONSHORE limited liability company (as per UK company law), having its management and control from Malta, via a local registered office. Whilst all company shares must be owned by non residents, the only two restrictions are that the company cannot operate in Malta Liri, and must operate 'FROM' Malta, and NOT 'WITH' Maltese residents / assets.

Maltese law shifts tax benefits status from 'offshore' to a system based on whether the INCOME SOURCE is Maltese or foreign. The taxation benefits available to NON-RESIDENTS carrying out international activities are available via use of an International Trading or Holding Company (ITC or IHC) or registration in Malta of a foreign company as a tax resident company controlled from Malta, referred to as an overseas company (OC). Each entity is an ONSHORE company paying Malta's tax on profits of 35% but subject to shareholder refunds resulting in net taxation of zero to 6.25%.