Highly Qualified Persons (Amendment) Rules, 2015

EEA or Swiss nationals who benefit from the Highly Qualified Persons rules are eligible for a one-time extension of five years to their qualifying period. These persons may benefit from such rules for a maximum period of ten years. This extension is not available for persons who were resident in Malta before 1st January 2008. The Highly.. read more →


Rent Arrears Scheme

The deadline of the rent arrears scheme is 30th June 2015.  Such rental arrears scheme is applicable in relation to undeclared rental income earned during calendar years 2005 to 2012.  Such undeclared rental income may be declared and a flat tax rate of 15% is to be paid on such undeclared rental income.  Such 15%.. read more →


Personal Retirement Scheme Rules 2015

Amendments to the Personal Retirement Scheme Rules, were issued in 2015, through Legal Notice 117 of 2015, that have raised the maximum amount of tax credit in relation to any personal retirement scheme or policy of insurance provided for by Article 57(1)(b) of the Income Tax Act from €150 to €300.  This Legal Notice has.. read more →


Double Tax Treaty between Malta and United States of Mexico

The double tax treaty with respect to the avoidance of double tax and the Prevention of fiscal evasion in relation to tax on income between Malta and the United States of Mexico has entered into force on 9 August 2014 as a result of Legal Notice 332 of 2014. read more →


The Malta Residence Programme for EU Nationals

The Residence Programme is designed for wealthy individuals and their families who are not already permanent residents in Malta to attract them to take up residence in Malta.  This is an upgrade of the residence programme to nationals of the EU, EEA or Switzerland, the High Net Worth Individuals (EU/EEA/Swiss Nationals) Rules.    The tax benefit under this.. read more →