Any foreign investor can establish a company in Malta the activities of which include the carrying of business with persons outside Malta. Such companies do not need to obtain a special status, yet they are entitled to claim all the fiscal benefits granted by Malta, particularly refunds of tax. No substance is required in Malta.
 
A Maltese company may be wholly owned by non-resident shareholders. If the investment constitutes a joint venture between a Maltese resident and a non-resident shareholder, a Maltese company may also be owned by both types of shareholders.

Further information on this subject can be found in our article:

Holding and Trading Companies in Malta

Malta as a hub for international operations

1. We are an Indian Company exporting goods to Algeria. Can we obtain MADE IN EUROPE certification (and therefore reduced customs tariffs in the importing country) by selling these goods through a Malta?
2. I am an EU citizen. Are there any restrictions to the type of business I can operate in Malta?
3. I have been told that to trade in Malta through a company structure, a foreigner will need a Maltese partner. Can you please advise?
4. What is the rate of corporation tax on the profits of an International Trading Company?
5. I am an American citizen and own a yacht which I would like to register under the Maltese Flag. Can you please assist?