Other Applicable Criteria
Posted: Wed Feb 19, 2025 10:59 am
In addition to individuals having a qualifying position, as detailed above, individuals must also meet the following criteria:
The applicant’s income must be derived from an ‘eligible office’, and must be subject to income tax in Malta.
The applicant’s employment contract must be subject to Maltese Law and is for the purpose of genuine and effective work in Malta. This must be demonstrated to the satisfaction of the Maltese Authorities.
The applicant needs to provide proof to the authorities that he/she has appropriate professional qualifications, and has at least five years’ professional experience.
The applicant must not have benefitted from any other deductions available to morocco mobile database ‘Investment Service Expatriates’, as detailed in the terms of Article 6 of the Income Tax Act.
All salary payments and expenses must be fully disclosed to the authorities.
The applicant must prove to the authorities that:
He/she is in receipt of sufficient resources to maintain himself/herself and members of his/her family, without recourse to public funds.
He/she resides in accommodation regarded as normal for a comparable family in Malta, which meets the general health and safety standards in force in Malta.
He/she is in possession of a valid travel document.
He/she possesses sufficient health insurance for himself/herself and members of his/her family.
He/she is not domiciled in Malta.
Summary
In the right circumstances, the Highly Qualified Persons Scheme provides taxation advantages for professional high net worth individuals who want to move to Malta and work on a contractual basis there.
The applicant’s income must be derived from an ‘eligible office’, and must be subject to income tax in Malta.
The applicant’s employment contract must be subject to Maltese Law and is for the purpose of genuine and effective work in Malta. This must be demonstrated to the satisfaction of the Maltese Authorities.
The applicant needs to provide proof to the authorities that he/she has appropriate professional qualifications, and has at least five years’ professional experience.
The applicant must not have benefitted from any other deductions available to morocco mobile database ‘Investment Service Expatriates’, as detailed in the terms of Article 6 of the Income Tax Act.
All salary payments and expenses must be fully disclosed to the authorities.
The applicant must prove to the authorities that:
He/she is in receipt of sufficient resources to maintain himself/herself and members of his/her family, without recourse to public funds.
He/she resides in accommodation regarded as normal for a comparable family in Malta, which meets the general health and safety standards in force in Malta.
He/she is in possession of a valid travel document.
He/she possesses sufficient health insurance for himself/herself and members of his/her family.
He/she is not domiciled in Malta.
Summary
In the right circumstances, the Highly Qualified Persons Scheme provides taxation advantages for professional high net worth individuals who want to move to Malta and work on a contractual basis there.