Partnerships in Malta are regulated by the Companies Act. Before trading can commence, a partnership deed has to be completed and filed with the Registrar of Companies.

There are two types of partnerships allowed under Maltese company law:

General Partnership

This is a partnership formed by two or more partners. Its obligations are guaranteed by the unlimited, joint and several liability of all the partners. At least one of the partners must be an individual or a corporate body. There is no limited liability in a partnership, with each partner being liable for the debts of the partnership as a whole. General partnerships registered in Malta must have a registered office in Malta.

Limited Partnership

A limited partnership is any partnership that includes one or more limited partners among its officers. The limited partner’s liability to pay the partnership’s obligations is limited to the amount that they have invested in the partnership. However, a limited partnership still needs general partners, who are fully liable for any debts that the partnership may incur. The general partnership's obligations are guaranteed by the unlimited joint and several liability of at least one general partner, and by the liability, of at least one limited partner - which in this latter case is limited to the amount, if any, unpaid of the partner's contribution. Every limited partnership registered in Malta must have a registered office in Malta. The capital of a limited partnership may be divided into shares.

In terms of the relevant Maltese income tax legislation, both the above mentioned partnerships are deemed to be a 'company' and are eligible to benefit from the treatment, fiscal incentives and benefits available to companies.