Yes, a foreigner can be a director of a Maltese company. Malta allows both individuals and corporate entities (including foreign entities) to serve as directors of companies registered in Malta. Here are some key points to consider regarding the appointment of directors in a Maltese company:

1. Residency Requirement: There is no requirement for directors of Maltese companies to be residents of Malta. This means that foreigners who are not residents in Malta can still be appointed as directors.
2. Minimum Number of Directors: A private limited liability company (Ltd) in Malta must have at least one director. For public companies, the minimum number of directors is two.
3. Legal Requirements: Directors must be natural persons (i.e., individuals) and must have legal capacity to act. They must also be at least 18 years old and not disqualified from acting as a director under Maltese law.
4. Corporate Directors: Maltese law allows corporate entities to act as directors of Maltese companies. However, at least one director must always be a natural person.
5. Director Responsibilities: Directors have fiduciary duties and legal responsibilities under Maltese company law. They are responsible for managing the company’s affairs, making decisions in the best interests of the company, complying with legal obligations, and maintaining proper corporate governance.
6. Documentation and Compliance: When appointing a foreign director, the company must ensure compliance with all relevant regulations, including submitting required documentation to the Malta Business Registry and maintaining accurate records of directors.
7. Tax Implications: Non-resident directors may have tax implications depending on their residency status and the tax laws in their home country. It is advisable to seek tax advice to understand any tax obligations that may arise from acting as a director of a Maltese company.

Overall, Malta’s flexible regulations regarding the appointment of directors make it accessible for foreigners to participate in the management and operation of companies registered in Malta. However, it’s important to understand and comply with all legal requirements and obligations associated with directorship in Malta to ensure proper governance and regulatory compliance.

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