1st Step Solution LTD

Malta keeps coming up for SaaS founders building in (and selling across) the EU - mainly because it can combine an English-speaking corporate setup with an EU VAT framework that supports cross-border subscriptions, and a corporate tax system that can be efficient in the right shareholder/substance profile.

If you’re considering a Malta company for SaaS, these are the big “don’t-miss” items:

✔️Entity choice: most startups default to a private Ltd for contracts, IP, and investor-ready share structures.

✔️Tax mechanics: the full imputation + shareholder refund mechanism: effective tax rate around 5% in many standard cases.

✔️VAT is mission-critical: B2C digital services are generally taxed where the customer is, which is why OSS can matter for EU consumer subscriptions via Malta Tax and Customs Administration.

✔️Substance & management/control: where decisions are made (and documented) impacts tax residence, banking, and investor comfort.

If you’re building a subscription product, a clean setup checklist early on (cap table, governance, VAT onboarding, OSS decision, bookkeeping/audit readiness) saves pain later - especially once you scale across jurisdictions.

Learn more: https://www.1step.eu/malta-company-formation-for-saas-tax-refundsvat-oss-and-setup-checklist/

Active vs. passive income isn’t just a definition in Malta - it's a key driver of the effective tax treatment of interest and royalties.

This breakdown explains:
✔️ what counts as passive by default
✔️ when “substance” can shift it to active trading income
✔️ the simplified effective-rate ranges often discussed (10% / 6.25% / 5%)

Read: Active vs. Passive Income in Malta: Making Sense of Interest & Royalties via FinanceMalta: https://financemalta.org/industry-updates/active-vs-passive-income-in-malta-making-sense-of-interest-royalties

Active vs. Passive Income in Malta: Making Sense of Interest & Royalties | FinanceMalta Discover how active and passive income are taxed in Malta, including interest and royalties, and learn how business activity impacts tax rates and compliance.

EU-Compliant Malta Company Formation – Fully Remote Setup 🇲🇹

Launch Your Malta Business with Confidence - Via Licensed Corporate Experts. Safe, transparent, and fully remote in 5 business days.

Malta is not an offshore - it’s a fully regulated and robust EU jurisdiction.

Perfect for IT, digital, consulting, and international businesses.

Why choose Malta:
✔️ Legal tax efficiency 5% effective corporate tax rate
✔️ Credibility with EU banks and partners
✔️ Stable and predictable regulations
✔️ Easy cross-border operations

🎁 Free 30-minute consultation – find out if Malta is the right choice for your company.

👉 Book your session now and start building a stable, EU-compliant business.

Malta’s participation exemption is a regime that allows a Maltese company to fully exempt from Maltese tax:

- Dividends received from a qualifying shareholding (a participating holding), and
- Capital gains made when that shareholding is sold or transferred.
In other words, if your Maltese company holds a qualifying stake in another entity – often a subsidiary – then the profits flowing up the chain can be completely shielded from Malta tax, provided the conditions are met.

Learn more: https://financemalta.org/industry-updates/malta-s-participation-exemption-turning-holdings-into-opportunities-receive-dividends-and-capital-gains-from-qualifying-holdings-free-of-tax

From 1 January 2026, Cyprus is:

🔖 Applying a 15% minimum corporate tax for in-scope multinational groups (OECD global minimum tax / Pillar Two), and

🔖 Introducing withholding tax on dividends paid to certain hashtag / blacklisted jurisdictions.

Learn More:

When Cyprus Stops Working: A UBO’s Journey After the 2026 Tax Changes - 1st Step Solution Click here to view the December newsletter In early 2025, Andreas – a non-EU entrepreneur and UBO (ultimate beneficial owner) of a Cyprus holding and trading company – sat down with his tax advisers with a very specific worry. For the last 8 years, his structure looked like this: The setup work...

Malta Tax Residency Programme 2025: Unmatched Flexibility, Family-Friendly & Future-Focused! 🌞

Did you know Malta, the beautiful sun-kissed island in the Mediterranean, offers more than just stunning views and attractive climate? It’s also home to the Malta Tax Residency Programme (MTRP) — an incredible opportunity for individuals and families who want to make Europe their base! 🇲🇹

Why does Malta’s programme stand out? 🤔

✔️ Tailored to suit both EU & Non-EU applicants, giving you the freedom to choose how you want to live and work.
✔️ Designed with your family in mind, offering a secure and adaptable residency solution for everyone.
✔️ 0% tax on income not remitted to Malta
✔️ Low tax on remitted income: 15% or a min. of €15.000 per annum

Ready to learn more about this amazing opportunity? Click below to check out our recent article! 👇

https://www.1step.eu/malta-tax-residency-programme-2025-unmatched-flexibility-family-friendly-future-focused/

Think you know everything about Malta’s advantages?

You might be right, but here’s something that may have slipped under your radar: the innovative combination of a Private Foundation and a Malta Company into a single fiscal unit.

This one-of-a-kind structure offers unmatched benefits – from safeguarding your assets in a stable jurisdiction and managing wealth with absolute confidentiality, to accessing Malta’s impressive tax perks.

Yes, we’re talking about 5% – the lowest corporate tax rate in Europe, participation exemptions, and so much more.

Let’s break it all down and discover why Malta is the perfect place to bring this forward-thinking concept to life:
https://www.1step.eu/private-foundation-malta-company-synergy/

🔔We are hiring!

Secretary / Receptionist

Ищем secretary / receptionist в компанию (CSP). Знание русского приветствуется, но не обязательно.

Responsibilities:
• Handling day-to-day office duties
• Handling maintenance of clients’ companies’ files
• Assisting in day-to-day corporate tasks
• Liaising with the Malta Business Registry and other regulatory authorities
• Assisting with tasks from other offices

Ideal Candidate:
• Minimum of 1 years’ experience in a similar position
• Excellent organizational and time-management skills.
• Ability to work under pressure, multi task and meet tight deadlines
• Highly organized, efficient, and able to manage own workload with minimal supervision
• Strong communication skills, able to engage positively and productively with colleagues, service providers alike, and clients
• Sound knowledge in IT and IT technologies
• Excellent command of the English language
• Pleasant balanced personality

➡️CV and an intro email to [email protected]

Running a Company Outside of Malta: Should You Form a Subsidiary or Create a Fiscal Unit?

Estimated reading time: 4 minutes, 50 seconds

Key ideas:
✓ Form a Subsidiary in Malta or to set up a Fiscal Unit;
✓ 5% corporate tax via refund or 5% straight away;
✓ Smart planning & key considerations.

Read the full article:

Running a Company Outside of Malta: Should You Form a Subsidiary or Create a Fiscal Unit? - 1st Step Solution Click here to view the December newsletter If you’re thinking of using Malta as part of your international business strategy, you’ve probably come across its attractive tax benefits. One of the key questions you’ll face is: Should you: What’s better for your tax planning? Let’s break it do...

Re-domiciliation or New Company Formation?

Let’s explore both paths to help you make an informed decision.

🕙 Estimated reading time: 3 minutes, 35 seconds

Key ideas:

✓ Re-domiciliation of foreign entity to Malta: benefits potential and challenges;
✓ Advantages of starting a new company in Malta;
✓ Super friendly taxation in Malta and much more:

👉 https://www.1step.eu/re-dom-or-new-co-malta/

Waiting for your tax refund can feel like watching paint dry, especially when you’re eager to put those funds to good use.

But what if you could unlock tax efficiency and enjoy a corporate tax rate as low as 5% right away? With Malta’s Fiscal Unit, you can do just that!

Quick and Easy: Just 2 Minutes of Engaging Reading Await:

Waiting for Tax Refund? Go for Fiscal Unit and Unlock Tax Efficiency at 5% Corporate Tax with Immediate Effect! - 1st Step Solution Click here to view the May newsletter Waiting for your tax refund can feel like watching paint dry, especially when you’re eager to put those funds to good use. But what if you could unlock tax efficiency and enjoy a corporate tax rate as low as 5% right away? With Malta’s Fiscal Unit, you can ...