Topic
Residence & citizenship
Residence programmes, permits, special tax statuses and Maltese citizenship.
68 news items and articles, newest first
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Highly Qualified Persons Rules
Maltese tax law provides for rules which grant beneficiaries referred to as ‘Highly Qualified Persons’ to be taxed at a reduced rate of tax of 15% on their employment income, provided certain conditions are satisfied.…
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Qualifying Employment in Aviation (Personal Tax) Rules
By means of Legal Notice 177 of 2016, the Authority for Transport in Malta has been designated as the authority responsible for determining the eligibility or otherwise of an individual wishing to apply for the…
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OECD releases discussion draft on the treaty residence of pension funds
Earlier on this year, the OECD published a discussion draft that includes proposals for changes to the OECD Model Tax Convention concerning the treaty residence of pension funds. The discussion draft, that follows the…
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The United Nations Pensions Programme Rules 2015
By virtue of a new Legal Notice, the Government of Malta has issued new rules which provide for an exemption from income tax to beneficiaries who are in receipt of a pension or a widow’s / widower’s benefit from the…
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New IRD Guidelines on the transfer of an individual’s residence
The Maltese Inland Revenue Department has issued a guideline on the amendment to Article 5(5)(c) of the Income Tax Act made through Act XIII of 2015 This provision introduced some limitations in respect of the exemption…
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Stephen Balzan Tax Partner of ACT becomes President of EuropeFides
After the General Assembly of EuropeFides held in Nicosia Cyprus on the 23rd and 24th January 2015, Stephen Balzan Tax Partner of ACT started his one year term as President of EuropeFides. The one year presidency will…
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The Residence Programme Rules 2014
By virtue of two Legal Notices, the Government of Malta has replaced the High Net Worth Individual Rules for EU/EEA and Swiss nationals with the Residence Programme Rules. These rules are to have retrospective effect as…
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One-Stop Shop for Third Country Nationals
The Employment and Training Corporation (ETC) and Identity Malta (IM) has introduced a one-stop shop application service for Third Country Nationals (TCNs) seeking to reside in Malta for the purpose of work. This means…