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Amendments to the Highly Qualified Persons Rules in respect of Third Country Nationals

24.07.2017

On the 14th July 2017 Legal Notice 192 of 2017 was issued by the Government of Malta which provides an amendment to the eligibility period for third country nationals benefiting from the Highly Qualified Persons Rules. Following the enactment of this Legal Notice, third country nationals may apply for a one-time extension of four years and hence the maximum qualifying period will be extended to a total of eight years. This effectively means that should this extension be applied for, a third country national may physically stay in Malta for more than 1,460 days and thus would not be required to leave Malta after the initial four year period.

Read more about Malta Income tax incentives for Highly Qualified Persons or contact Antoinette Scerri | Senior Manager | Tax Advisory Services on antoinette.scerri@nexiabt.com