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Qualifying Employment in Innovation and Creativity (Personal Tax) Rules

The Malta Government has on the 5th November 2019, published Legal Notice 282 of 2019, which revised the Qualifying Employment in Innovation and Creativity (Personal Tax) Rules, which shall be deemed to have come into force on 1st January 2019. The amended provisions include, revised definitions of “Eligible Office” and “(Relevant) Qualification” and amendment to the criteria for a Beneficiary under the rules as well as an extension of the measures up until 2030 (with determinations to be issued up until 2025).

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