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Malta

Winding up

Updated 03/2013

Legal requirements

Types of dissolution

Voluntary liquidation

All information relating to voluntary liquidation is available in the Companies Act.

Enforced dissolution

All information relating to enforced dissolution is available in the Companies Act.

When filing for bankruptcy is the only option left for a business owner, it pays to cut losses, initiate proceedings sooner rather than later, and move on to a new business project.

Administrative procedures

Winding up of a solvent limited liability company

All information relating to winding up of a solvent limited liability company is available in the Companies Act.

Winding up of a partnership en nom collectif or en commandite

All information relating to winding up of a partnership en collectif or en commandite is available in the Companies Act.

Social security deregistration

In order to deregister from the Social Security scheme, one has to visit the Department and fill in the applicable form.

Tax deregistration

In order to de-register from VAT a registered person is required to call at the Customer Care Unit of the Department to fill in the appropriate form.

In order for the application for de-registration to be processed a registered person is required to settle all pending matters with the Department.

It is pertinent to point out that if the registered person is classified as a non-exempt person he shall be deemed to have, immediately before the cancellation of his registration, supplied to himself all the remaining business assets that belonged to his business. In this regard he must account for the VAT due thereon in his last VAT return.

Help & advice

Help & advice

Malta Enterprise Business Support main goal is to help companies apply new management techniques that produce measurable improvements in their business performance, and to get more customers and enjoy greater profits. It can provide both general and more specific advice on all areas of business in

The Malta Chamber of Commerce and Enterprise's main purpose is to promote and protect business interests, while also acting as arbitrator in the settlement of disputes connected with commerce, industry, shipping etc., and it attends to inquiries and problems in relation to these sectors.

E-mail a business organisation near you

The EU runs a network (Enterprise Europe Network) of local business organisations in most European countries that may be able to help you.

Choose your country and town and enter your enquiry below.

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