A Maltese property holding company is a great solution when you are thinking about investing in real estate outside Malta. You can use it to invest in a single property or in a whole development project. In addition, you can use it for other activities as well such as:

Leasing real estate to companies forming part of the same group or to unrelated third parties
Financing of development projects

Advantages of a property holding company:

Transferring ownership without any incidence of taxation in Malta by selling shares in the Malta holding company itself rather than transferring the legal title of the property itself.
Putting the structure into place doesn’t mean a transfer of the property. Malta allows re-domiciliation of foreign companies to Malta.
Efficient repatriation of gains from the eventual sale of immovable property to the beneficial owners in any jurisdiction without suffering any withholding tax in Malta.
Low tax burden on rental and financing income arising in Malta.

Example

We re-domicile a foreign owned company – that holds immovable property – to Malta. No stamp duties or taxes are payable since there is no transfer of the immovable asset itself.
https://www.doing-business-international.com/2020/09/why-use...

Malta Property Holding Company

Property holding companies are legal entities used by net worth individuals or groups of companies to invest in real estate or to hold shares or participations in other companies investing in real estate.
A property holding company may be used to invest in a single property or a large number of properties forming part of a large development project. In some cases, a property holding company will be used for each property forming part of large development project. In addition to the holding of immovable property, property holding companies may engage themselves in other activities such as:

Leasing real estate to companies forming part of the same group or to un-related third parties; and
Financing of immovable property development projects

Advantages
In cross-border scenarios, the ideal location of a property holding company becomes a critical issue and normally takes into consideration and addresses a number of tax issues. Proper structuring may achieve the following benefits:

Tax efficient repatriation of gains from the sale / transfer of immovable property to the beneficial owners
Facilitating the transfer of ownership. Selling shares in the holding company itself may be a viable option to transfer the legal title of the immovable property which in certain cases may not attract capital gains tax
Rental and financing income arises in a tax efficient jurisdiction
http://www.fidesmalta.com/en/main/corporate/compform/propert...

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Note added at 11 mins (2023-03-31 10:55:10 GMT)
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A Malta property holding company is frequently used by high net worth individuals to invest in real estate situated outside Malta. A property holding company may invest in a single property or else in a whole development project.
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Typical scenario:

A foreign owned company holding immovable property is re-domiciled to Malta. No stamp duties or taxes should be payable since there is no transfer of the immovable asset itself.
http://altimamalta.com/?page_id=93