Segregated cell structures have already found success in Malta in the insurance and investment sectors, but the advantages of such structures when used in conjunction with Maltese foundations are now increasingly being recognized. This article provides an overview of the introduction of segregated cells as a concept into Maltese law and outlines their utilization within organizations in the jurisdiction. The use of cells within foundations, and the many benefits of doing so, is then explored, before practical issues, including winding-up proceedings and taxation, are discussed.
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