Immigration Law & Relocation Publications

The High-Net Worth Individuals – EU/EEA/Swiss Nationals Rules, 2011 have been amended on the 27^th January 2012 through L.N. 41 of 2012. 

The purchase of immovable property situated in Malta attracts duty on documents and transfers if the transfer document is executed in Malta. The default rate of tax payable by th...

The 2011 HNWI Rules regulate the issue of Malta residence permits to Liechtenstein, Iceland and Norwegian nationals....

The HNWI-EU/EEA/Swiss Nationals Rules, 2011 regulate the issue of Malta PR permits to EU and non-EU nationals. Persons eligible under this scheme will be subject to Malta tax at a flat rate of 15% on a remittance basis.

Full list of all official Maltese double tax treaties and taxation agreements, over 60, signed by Malta to date.

In April 2011, STEP held its International Conference in Malta.  Chetcuti Cauchi tax partner and Jean-Philippe Chetcuti, technical chair of the Council of STEP Malta branch, delivered a presentation on the tax planning opportunities Malta pro...

The Maltese Ordinary Residence Scheme is an attractive residence scheme currently available to EU nationals seeking to transfer their tax residence to a safe, high quality and tax-efficient jurisdiction such as Malta.

Malta recently tied first place with Zimbabwe for the best climate in the world.  Both countries are English-speaking with Malta having a flat 15% tax rate, excellent health care and fantastic sea views.

This publication provides an overview of the Maltese business scene and investment environment and outlines the legal, financial and tax framework for Doing Business in Malta.

Malta is an ideal destination for setting up business, investment, retirement or to own a second home in Europe.

A flat rate of 15% is chargeable on all income (less personal allowances) received in, or remitted to, Malta from either local or foreign sources. This is subject to a minimum payment of EUR4,230 (approx. US$4,900) per annum.
In the absence...

Non-residents purchasing property in Malta require a permit issued under the Acuisition of Immovable Property Act (AIP Permit).  An AIP permit allows non-resdients to buy property in Malta subject to a number of conditions.