Malta Partnerships can be split between two kinds of partnerships namely General Partnerships and Limited Partnerships.

Malta General Partnerships are formed under the Companies Act 1995 as a partnership ‘en nom collectif’ which is endowed with a partnership name.

A Deed of Partnership is entered into, detailing the names of the partners, the address of the registered office, the objects of the partnership, its duration, and the amount of capital contributed by each partner. The Deed is registered with the Registrar of Companies. The partners are liable jointly and severally for the full debts of the partnership.

Malta Limited Partnerships have general partners, who are responsible for management, and have unlimited liability, and limited partners, who are liable only to the extent of their capital contributions to the partnership. A limited partnership is formed under the Companies Act 1995 as a Societe en Commandite Simple and is subject to the same rules as a general partnership.

At WDM International we can assist you with advice in relation to the setting up of a Malta Partnership, as well as with any legal and tax implications attributable to such vehicle. WDM International also provides the required services to maintain the partnership’s annual accounts.