Topic
Residence & citizenship
Residence programmes, permits, special tax statuses and Maltese citizenship.
68 news items and articles, newest first
-
Startup Residence Programme
Eligibility and Requirements Further to the recent launch of the Startup Residence Programme, the following is a list of the eligibility criteria which need to be satisfied by the applicant, who is required to: have a…
-
Startup Residence Programme
Residency Malta Agency, in collaboration with Malta Enterprise, has launched the Startup Residence Programme, a programme aimed at non-EU nationals wanting to take up residency in Malta based on innovative business…
-
Malta Digital Nomads
A Digital Nomad is a person who can work remotely and who regularly travels to different locations. Modern technology is so important for them as this allows them to work from different locations around the world. Malta…
-
Digital Nomads – What you need to know about your taxation in Malta
Malta has over the past year attracted a number of expatriates to work in Malta, both nationals of one of the EU member states as well as third-country nationals. Some of the expatriates are digital nomads who have been…
-
NOMAD RESIDENCE PERMIT HOLDERS IN MALTA
Malta has over the past year attracted a number of expatriates to work in Malta, both nationals of one of the EU member states as well as third-country nationals. Some of the expatriates are digital nomads who have been…
-
Long Term residents
Long term residents are defined by Subsidiary Legislation 217.05 as third country nationals who are granted long term resident status as provided for under regulations 4 to 7 of the said rules. In 2021, following…
-
Qualifying employment in aviation
By means of Legal Notice 104 of 2022, the Government of Malta has made changes to the above-mentioned rules which grant a reduced rate of income tax of 15% on income derived from a qualifying contract of employment by a…
-
NOMAD RESIDENCE PERMIT – eligibility – proof of employment – required documentation
Who is eligible? Third country nationals;Anyone who can prove he can work remotely;Anyone in receipt of a gross monthly income of EUR 2,700 (minimum)[1] Proofs required for application Applicants may either be working…
-
Reduced rate of duty on acquisitions of residential immovable property in Gozo extended by another year
By means of Legal Notice 460 of 2021, the Government of Malta has extended the date by virtue of which a reduced rate of duty of 2% is applicable on acquisitions of residential immovable property in Gozo. The…
-
Refund of Duty on Acquisition of the 2nd Immovable Property to be Used as Sole Residence extended by another year
By means of Legal Notice 460 of 2021, the Government of Malta has extended the date by virtue of which a refund of duty is granted to an individual who transfers his residential immovable property (‘the replaced…
-
Tax rebate on private residential leases
The Office of the CfR has announced that persons who derive income from a private residential lease which is registered with the Housing Authority as a long lease, are eligible for a tax rebate against the tax…
-
The Maltese Citizenship by Naturalisation for Exceptional Services by Direct Investment (ESDI)
By virtue of Legal Notice 437 of 2020, the granting of Maltese Citizenship by Naturalisation for Exceptional Services by Direct Investment (ESDI), as regulated by the Maltese Citizenship Act (CAP. 188), has been…
-
Private Residential Leases (Tax Rebate) Rules, 2020
Introduced by means of Legal Notice 258 of 2020, such rules apply to income derived on or after 1st January 2020 from a private residential lease. Such lease must be of a duration of at least 2 years and is registered…
-
Amendments to the Qualifying Employment in Aviation (Personal Tax) Rules
By means of LN 120 of 2020, the Government of Malta has made a number of amendments to the rules by virtue of which individuals deriving income from a qualifying contract of employment shall have the option to benefit…
-
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…
-
Brexit Support Scheme Regulations 2019
The Government of Malta has issued new rules to provide assistance to SME undertakings that operate in Malta and which have a significant dependency on the British market in terms of import and export. The aid will…
-
BREXIT – Immigration Status of British nationals Residing in Malta
The Government of Malta has by means of Legal Notice 63 of 2019, recently published new rules, applicable to British citizens residing in Malta on the day the Treaties of the European Union (EU) shall cease to apply to…
-
BREXIT – Immigration Status of British Nationals Residing in Malta
The Government of Malta has by means of Legal Notice 63 of 2019, recently published new rules, applicable to British citizens residing in Malta on the day the Treaties of the European Union (EU) shall cease to apply to…
-
Ten-year residency permit for UK nationals residing in Malta
A new ten year residency permit for UK nationals living in Malta will be one of the 36 action points that the Government of Malta has in mind in case a no deal Brexit scenario occurs after March. This means that all…
-
Malta amends the Highly Qualified Persons Rules
By virtue of LN 141 of 2018, Malta has amended the Highly Qualified Persons Rules to provide tax incentives to highly qualified persons who are employed in the Assisted Reproductive Technology sector. The tax incentives…
-
Amendments to the Qualifying Employment in Aviation (Personal Tax) Rules
By means of Legal Notice 378 of 2017, the above-mentioned rules (which were originally issued by means of Legal Notice 177 of 2016 as amended by Legal Notice 1 of 2017) were once again amended. The rules allow for the…
-
MALTA – An ideal Jurisdiction for UK Financial Services firms post Brexit
Theresa May has confirmed on the 17th of January 2017 that the UK plans to leave the Single Market. This position is based on a pragmatic acknowledgement by the UK that the EU will not alter its fundamental position…
-
Amendments to the Highly Qualified Persons Rules
By means of Legal Notice 7 of 2017, the rules applicable to the taxation of employment income derived by certain Highly Qualified Persons as defined were amended. By virtue of such rules, certain highly qualified…
-
Qualifying Employment in Innovation and Creativity
Introduction Enterprises require the availability of human resources and such resources may be developed through education and training. Such resources would need to be substantiated through knowledge and experience.…
-
Maltese Passport is the Ninth Most Powerful Passport in the World
Passport Index has declared the Maltese passport as the ninth most powerful in the world in its 2016 ranking of passports worldwide. Passport Index ranks the world’s passports by analysing which passports offer the most…
-
The Key Employee Initiative (KEI)
A new scheme has been introduced for third-country national individuals seeking employment and residence in Malta. The scheme ‘The Key Employee Initiative’ (KEI) has the aim of facilitating and providing a fast track…
-
Guidance Note on the acquisition of residential property in Gozo
The Department of Inland Revenue has issued the following guidelines in relation to the announcement made by the Minister of Finance in the Budget Speech for 2017 relating to the acquisition of residential property in…
-
Acquisition of Immovable Property by Non-Residents
Citizens of all European Union member states, including therefore Maltese Citizens, who have resided in Malta continuously for a minimum period of five years at any time preceding the date of acquisition may freely…
-
Increased interest in Malta by Payment and EMIs following Brexit
The outcome of the recent UK EU membership referendum has created a major concern for Payment and Electronic Money Institutions established in the UK. The major concern lies in the fact that Payment and Electronic Money…
-
Dual Resident Companies in the Application of Tax Treaties
What are dual resident companies? Dual resident companies are companies which are treated for tax purposes to be tax residents in two different jurisdictions. For example, Company X might be tax resident in jurisdiction…