Setting Up Charitable Foundations & Non-Profit Organisations in Malta

Understanding Foundations and Non-Profit Organisations in Malta

Malta’s legal system provides a robust framework for establishing foundations and voluntary organisations governed primarily by the Civil Code (Chapter 16) and the Voluntary Organisations Act (Chapter 492).
These frameworks enable the creation of entities designed to manage and apply assets towards charitable or private objectives under regulated governance and oversight.

Two main types of foundations are recognised in Malta:

• Private foundations, often used for family wealth or succession planning.
• Purpose or charitable foundations, established for public benefit or philanthropic activity.

Our firm assists clients in assessing which structure best suits their objectives — whether for family legacy planning, CSR initiatives, or international charitable work.

Our Expertise in Foundation Formation and Governance

We assist clients with the full formation process, including:

• Drafting and notarisation of the foundation statute and deed of foundation
• Liaising with the Registrar for Legal Persons for registration under the Civil Code
• Registering charitable entities as Voluntary Organisations with the Office of the Commissioner for Voluntary Organisations (CVO)
• Ensuring compliance with the Beneficial Ownership Regulations and anti-money laundering (AML) standards
• Advising on tax and accounting obligations for non-profit entities

Our services extend to post-formation support, including amendments, board appointments, and CVO reporting compliance.

Our Experience in the Philanthropy & Non-Profit Sector

We have acted for local and international families, private foundations, and charitable networks establishing or supervising philanthropic vehicles in Malta.
Our experience covers:

• Structuring charitable and hybrid-purpose foundations
• Registering non-profits under international donor and CSR frameworks
• Advising on governance models consistent with OECD and EU best practices
• Representing clients before the CVO and the Malta Business Registry

Our multidisciplinary approach integrates legal, tax, and compliance expertise — ensuring that philanthropic structures are effective, transparent, and internationally recognised.

Our Unique Approach to Foundation Advisory

Our team combines legal precision with an understanding of donor intent and operational sustainability.
We go beyond formation, helping clients evaluate:

• The governance capacity of local charities
• The administrative cost ratio and transparency of recipients
• The readiness of projects to deploy donated funds effectively
• Compliance with international best practices for ethical giving

This holistic methodology ensures that both founders and beneficiaries operate within a framework of accountability and good governance.

Our Foundations & Philanthropy Credentials

Our Foundations and Philanthropy team includes foundation lawyers, tax advisers, and governance specialists who regularly represent family offices and charitable institutions in Malta and abroad.
Our firm has been recognised for integrating legal, fiscal, and CSR advisory under one platform, enabling clients to implement philanthropic or non-profit strategies efficiently.
We also maintain an internal database of registered Maltese charities and voluntary organisations, updated for compliance and governance verification.

How Our Philanthropy & Impact Lawyers Can Help You

We assist clients with:

• Foundation formation, registration, and governance under Maltese law
• Structuring charitable vehicles for donors and family offices
• Verifying and reporting on beneficiary organisations
• Drafting donor agreements and compliance frameworks
• Supervising philanthropy projects and financial reporting
• Coordinating with Maltese authorities for CVO and tax filings

We provide ongoing advisory support to ensure continued compliance, transparency, and good governance in the life of every foundation we set up.