Nikolai Timofejev
15 years in FinTech and payments. Maps your business model to the right licence scope and leads the file all the way to the trust establishment, including banking and payment rails.
Set up a trust in Malta.
A civil-law country that legislated a real trust: the Trusts and Trustees Act, Cap. 331 gives Malta a full domestic trust regime inside the EU - trustees authorised by the MFSA under Article 43, beneficial ownership recorded in the TUBOR register, and a maximum duration of 125 years for trusts that need to span generations.
27 yrs
on the international marketon the market
60+
in-house specialistsspecialists
400+
Licenses obtainedlicenses obtained
Updated
Malta in brief
The EU's purpose-built trust statute.
Malta did something unusual for a civil-law country: it wrote a complete trust law. The Trusts and Trustees Act, Cap. 331 governs the creation, administration and termination of Maltese trusts, recognises foreign trusts, and - critically - regulates who may act as trustee. Professional trustee services require authorisation from the MFSA under Article 43 of the Act, with the regulator supervising conduct, publishing rules for trustees and other fiduciaries, and taking enforcement action when standards slip. Beneficial ownership of trusts is recorded in TUBOR - the Trusts Ultimate Beneficial Ownership Register, which keeps the structure transparent to authorities while private from the public. A Maltese trust may run for up to 125 years.
The practical case is EU membership plus English-language practice. Malta's professional class works in English, its financial services industry is substantial, and its trust practitioners operate alongside a fund, gaming and corporate sector that gives the island real institutional depth. The Act also allows private arrangements - including family-connected trustee structures under the conditions the Act sets, which we assess case by case against the authorisation requirements. For families wanting a trust governed by a dedicated statute inside the union, with a supervised trustee and a Mediterranean cost base, Malta is a serious alternative to Cyprus on one side and the Crown Dependencies on the other. We draft, appoint and build end to end.
The EU's codified trust: the Trusts and Trustees Act, Cap. 331 - a complete domestic statute with trustees authorised by the MFSA under Article 43, beneficial ownership in the TUBOR register and duration up to 125 years.
English-language practice, real supervision with visible enforcement, and recognition of foreign trusts for migrating structures. Between Cyprus's cost and the Crown Dependencies' depth.
The two builds
The Malta trust - or the trust with a Maltese holding company.
The trust is created under Cap. 331; the trustee is authorised under Article 43. What sits beneath the trust is designed with it.
The Malta trust - or the trust over a Maltese holding company.
01 - MALTA TRUST
The core structure
A trust under the Trusts and Trustees Act with an MFSA-authorised trustee. Settlor wishes documented, beneficiary class defined, TUBOR obligations handled, duration up to 125 years.
A trust under the Trusts and Trustees Act with an MFSA-authorised trustee. Settlor wishes documented, beneficiary class defined, TUBOR obligations handled, duration up to 125 years.
- ✓Created under Cap. 331
- ✓MFSA-authorised trustee - Article 43
- ✓TUBOR registration handled
- ✓Duration up to 125 years
- ✓Protector role available
- ✓Foreign trusts recognised
02 - TRUST + HOLDING COMPANY
The full structure
The trust holding a Maltese or foreign company that owns the operating assets. The standard family architecture, with Malta's corporate system underneath.
The standard family architecture: trust over a holding company owning the operating assets, with the imputation system modelled at company level.
- ✓Trust over a holding company
- ✓Operating assets one layer down
- ✓EU-resident corporate layer
- ✓Refund system modelled at company level
- ✓Succession without probate
- ✓EU banking throughout
Reflects the Trusts and Trustees Act, Cap. 331 and the MFSA's rules for trustees and other fiduciaries as of 2026. Private and family arrangements are assessed against the Act's conditions case by case.
Why Malta
Six reasons families choose the Malta trust.
✓
A dedicated statute
Cap. 331 is a complete trust law, not an adaptation. Creation, administration, trustee duties and termination all codified.A complete trust law.
✓
Supervised trustees
Article 43 authorisation puts professional trustees under MFSA supervision, with published rules and real enforcement.Article 43, enforced.
✓
EU membership
The trustee is an EU-regulated professional and the structure banks inside the union. Standing Cyprus shares and the Crown Dependencies lack.Union-regulated trustee.
✓
125-year horizon
The Act allows trusts of up to 125 years. Genuinely multi-generational planning inside one instrument.Multi-generational.
✓
TUBOR done properly
Beneficial ownership is registered with the regulator. Transparent to authorities, private from the public, defensible everywhere.Private, not secret.
✓
English-language practice
Documentation, courts and professionals work in English, on an island whose financial sector has real depth.Courts and counsel.
How it compares
How Malta differs from other trust jurisdictions.
Side by side: the EU's codified trust. Between Cyprus's cost and the Crown Dependencies' depth.
Malta vs other trust jurisdictions
| Feature |  Malta | Other jurisdictions |
|---|---|---|
| Statute | Cap. 331 - dedicated Act | 1984-2012 laws |
| Trustee regulation | MFSA - Article 43 | JFSC, GFSC, CySEC |
| Position | EU member state | Crown Dependencies, Caribbean |
| Duration | 125 years | Unlimited to 125 |
Statute
MaltaCap. 331 - dedicated Act
Other jurisdictions1984-2012 laws
Trustee regulation
MaltaMFSA - Article 43
Other jurisdictionsJFSC, GFSC, CySEC
Position
MaltaEU member state
Other jurisdictionsCrown Dependencies, Caribbean
Duration
Malta125 years
Other jurisdictionsUnlimited to 125
Country by country
| Country | Instrument | Trustee regulation | Notes |
|---|---|---|---|
| Malta | Trust - Cap. 331 | MFSA · Article 43 | EU, 125-year duration |
 Cyprus | International trust | CySEC-regulated ASPs | EU member state |
 Jersey | Jersey trust - 1984 Law | JFSC trust company business | The benchmark |
 Liechtenstein | Trust - PGR Art. 897 ff | FMA-supervised trustees | No perpetuity limit |
MaltaInstrumentTrust - Cap. 331
Trustee regulationMFSA · Article 43
NotesEU, 125-year duration
CyprusInstrumentInternational trust
Trustee regulationCySEC-regulated ASPs
NotesEU member state
JerseyInstrumentJersey trust - 1984 Law
Trustee regulationJFSC trust company business
NotesThe benchmark
LiechtensteinInstrumentTrust - PGR Art. 897 ff
Trustee regulationFMA-supervised trustees
NotesNo perpetuity limit
Before you establish
What a Malta trust actually requires.What establishment requires.
A statute this complete leaves little to improvisation. The checklist below is what a sound establishment covers.
01
Trust deed. Drafted under Cap. 331 to the family's actual succession intention.
02
Trustee. Authorised by the MFSA under Article 43, selected on fit and capability.
03
Settlor position. Powers and wishes documented within what the Act supports.
04
Beneficiary class. Defined for the family as it is and as it will become.
05
Protector. Where wanted, with powers drafted rather than assumed.
06
TUBOR filing. Beneficial ownership registered per the current rules.
07
Source of wealth. Documented to the standard the trustee and banks demand.
08
Underlying structure. Holding company and asset layer designed with the trust.
09
Duration planning. The 125-year ceiling used deliberately in the drafting.
10
Banking. EU accounts opened for the trust or its underlying company.
11
Tax analysis. Settlor, trust and beneficiaries modelled in every relevant residence.
01
Deed under Cap. 331.
02
Article 43 trustee.
03
Settlor powers documented.
04
Beneficiary class defined.
05
Protector where wanted.
06
TUBOR filed.
07
Source of wealth documented.
08
Holding layer designed.
09
Duration planned.
10
EU banking opened.
11
Tax modelled everywhere.
Reflects Cap. 331, the MFSA trustee rules and TUBOR requirements as of 2026. Cross-border tax treatment is modelled per family.Cap. 331 + MFSA rules, as of 2026.
How it works
From first call to a working Malta trust.
01
Intention and map
Family, assets, residences and objectives. Whether a Malta trust is the right instrument at all.Is Malta right?
02
Design
Trustee, protector, beneficiary class and the underlying structure designed as one.All layers together.
03
Drafting
The deed written under Cap. 331. Powers and mechanics specific to this family.Under Cap. 331.
04
Establishment
Trustee appointed, assets settled, TUBOR filed, banking opened.Settled and filed.
05
Administration
Records, accounts and distributions maintained to MFSA-rule standard.To MFSA standard.
Quick facts
InstrumentMalta trust
StatuteCap. 331
Trustee authorisationMFSA - Article 43
RegisterTUBOR
Maximum duration125 years
Foreign trustsRecognised
EstablishmentWeeks once documented
PositionEU member state
The MFSA publishes rules for trustees and takes visible enforcement action. The supervision is real, which is why the structure is respected.
On the ground in Malta
Run from our Valletta desk.
Prifinance - Malta
Valletta · Malta
Valletta, Malta
01
Intention first
What the family wants to happen. Mapped before any deed is drafted.Before drafting.
02
The deed
Drafted under Cap. 331 with duration, powers and distribution mechanics specific to the case.Specific, not template.
03
Trustee and TUBOR
An Article 43 authorised trustee appointed and the register obligations handled.Appointed, filed.
04
Structure and banking
The holding layer and EU accounts built with the trust - one architecture.One architecture.
We also have offices in
Tallinn
Estonia
Roseni 13
Vilnius
Lithuania
Gedimino pr. 2
Prague
Czech Republic
Vlkova 532/8, Žižkov
Dubai
UAE
33 Level, Al Saqr Business Tower
London
United Kingdom
7 Bell Yard
Madeira
Portugal
Rua da Alegria 31, 1F
Istanbul
Turkey
Perpa Ticaret Merkezi, A Blok
Good to know
Taxation of Malta trusts.
A flexible domestic regime. With the decisive analysis wherever the family actually lives.
The trust layer
Malta's tax treatment of trusts includes transparency options in defined cases. The position is confirmed against current law per structure.Options, confirmed.
Residence drives the outcome
Settlor and beneficiary residence usually matters more than the trust's own jurisdiction. Modelled per family.Family location rules.
The corporate layer
A Maltese company under the trust brings the full imputation system, with shareholder refunds modelled at design.Imputation + refunds.
Treaty network
Malta's treaty coverage supports the corporate layer. Clean flows below the trust.Below the trust.
Reporting, not secrecy
TUBOR and exchange of information apply. The structure is built to be disclosed correctly.Disclosed correctly.
Modelled per family
Settlor, trust and beneficiaries can sit in three tax systems. The design accounts for all of them.Three systems modelled.
Tax summary
Trust layerPer Maltese law, confirmed
Corporate layerImputation system, refunds
RegisterTUBOR
ReportingExchange of information applies
Planning levelSettlor · trust · beneficiaries
*Position as of 2026. Cross-border outcomes are modelled with advisers in each relevant residence before the deed is signed.
Turnkey professional support
Experienced lawyers and international consultants.
We provide end-to-end support, from company registration and the application file to regulatory interaction and compliance oversight - with an individualized approach to each client.
Oleksii Kindratenko
Builds the application itself: Malta structure, AML/KYC policy pack, capital structure and tax registrations. His document sets are the reason reviews finish in months, not years.
Eugeniu Bevziuc
First point of contact for international founders. Runs the whole setup remotely, across time zones and languages - from the first call to a working trust.
Follow Prifinance
Active across our channels.
Malta · Cap. 331
Set up your Malta trust with expert support.
Full-service assistance - from intention mapping and deed drafting to trustee appointment, TUBOR and banking - run through our Valletta desk.
Get a consultation →Free legal opinion
Is a Malta trust right for your family?
Our legal team will analyze your case at no cost and provide a written legal opinion: which jurisdiction, structure, or route fits your situation.
Written assessment within 2-5 business days
Request a free conclusion →FAQ
The Malta trust: frequent questions.
What law governs Malta trusts?+
The Trusts and Trustees Act, Cap. 331 - a complete domestic trust statute covering creation, administration, trustee duties and termination, unusual for a civil-law country and unique at this depth inside the EU.
Who may act as trustee?+
Professional trustee services require authorisation from the MFSA under Article 43 of the Act. The regulator publishes rules for trustees and other fiduciaries and takes enforcement action - the supervision is visible, not theoretical.
How long can a Malta trust last?+
Up to 125 years - enough for genuinely multi-generational planning inside a single instrument.
Is the trust confidential?+
Private, not secret. Beneficial ownership is recorded in TUBOR, the register maintained under the Act's framework - available to authorities under the applicable rules, not a public directory.
Can a family have its own trustee?+
The Act contains provisions for private and family arrangements under defined conditions. Whether they fit, and whether they are better than an authorised professional trustee - is assessed case by case against the Act.
Are foreign trusts recognised?+
Yes - Cap. 331 provides for the recognition of trusts governed by foreign law, which matters for families migrating existing structures.
How long does establishment take?+
Weeks once the intention is clear and source-of-wealth documentation is ready - the drafting and the documentation set the pace.
How are Malta trusts taxed?+
Malta's regime includes transparency options in defined cases, with the corporate layer under the trust taxed through the full imputation system. The decisive analysis is settlor and beneficiary residence - modelled before signing.
Malta or Cyprus?+
Both are EU trust options with regulated trustees and English-language practice. Cyprus has the longer track record in international trusts; Malta has the more complete domestic statute and a deeper financial services sector. Family facts decide - we model both.
Why Prifinance for Malta?+
Deeds drafted under Cap. 331 for the actual family, an Article 43 trustee appointed properly, and TUBOR plus the corporate layer handled in one build.
What law?+
Cap. 331.
Who is trustee?+
MFSA-authorised, Art. 43.
Duration?+
Up to 125 years.
Confidential?+
Private, not secret.
Family trustee?+
Assessed against the Act.
Foreign trusts?+
Recognised.
How long?+
Weeks once documented.
Taxes?+
Residence decides.
Or Cyprus?+
Facts decide - we model both.
Why you?+
One build, all layers.
Client notes
Google4.7★★★★★
Founders who wanted it done right.
Google4.7★★★★★
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Prifinance is an independent law and advisory firm. We are not a regulator and are not affiliated with, endorsed by, or acting on behalf of MFSA or any other public authority. Authorisations are granted by, and obtained directly from, the competent authorities.