Forms of CIS

Forms of CIS

CISs may be generally established in Malta in any of the following ways:

  • an investment company constituted by Memorandum and Articles of Association (i.e. SICAVs and INVCOs);
  • a commercial partnership constituted by means of a partnership deed; or
  • a unit trust constituted by a trust deed between a management company and a trustee (regulated by the Trusts and Trustees Act);
  • a contractual/mutual fund established by way of contract (otherwise referred to in civil law jurisdictions as “fond commun de placement”);

Whilst the forms indicated in (I) an (II) above represent the corporate forms of CISs, those in (III) and (IV) represent the non-corporate forms.

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