One structure that is not often discussed in Malta is that of the private collective investment scheme, colloquially referred to as the 'family and friends fund'. The reason for this likely is that, being unlicensed funds, these structures do not benefit from the same simple zero tax treatment as other Maltese funds. The structures also have a number of limitations as to number of investors, and relationship between the investors and the manager, for example. Nevertheless it is useful to be aware of this option. We've uploaded a publication on our website www.ccmalta.com where you can find more information on the structure.
Read more about Maltese private collective investment schemes here: link.
