Requesting a report or publication Selected reports and publications can be made available upon request. Although Malta is a civil law jurisdiction, it has enacted legislation to provide for the creation of both private and public or charitable trusts. Malta s Trust Law is based on the Jersey law on trusts. The Act defines the registration formalities to be carried out, the position of the settlor, the rights of the beneficiaries and the powers and duties of trustees.
Various benefits apply to Malta registered trusts.
The Malta Stock Exchange encourages the primary and secondary listing of funds. Procedures for listing require a fund to be registered and regulated by the Malta Financial Services Centre and have a minimum Net Asset Value of Lm500,000. Secondary listing requirements are very flexible provided the fund is listed on a recognised foreign stock exchange. Fees for listing are very competitive and all funds listed are exempt from stamp duty and capital gains tax. The centre applies a prudent and flexible approach in the regulation and compliance for such schemes.