Obtaining Maltese citizenship through the Granting of Citizenship for Exceptional Services Regulations offer a number of benefits to prospective applicants. In this publication we list down several benefits applicants achieve when applying for Maltese nationality through the Malta Citizenship by for exceptional services by Direct Investment Regulations.
Malta offers a special taxation regime for individuals who are resident but not domiciled in the country, known as Res, Non-Dom. This regime can be beneficial for digital and content creators whose income arises outside Malta.
By means of Legal Notice 437 of 2020 Malta launched the Granting of Citizenship for Exceptional Services Regulation with the aim of prescribing the requirements and regulations for the granting of citizenship by naturalisation for exceptional services to the Republic of Malta on the basis of exceptional interest, in accordance with Article 10(9) of the Maltese Citizenship Act.
Since 2012, Malta taxes overseas pensions received by a EU/EEA/Swiss pensioner or retiree at a flat rate of tax. Under the Malta Retirement Programme Rules. Malta sets out a special pension scheme for foreign pensioners taking up residence and retiring in Malta.
This article shall be delving into the guidelines issued by the European Union Intellectual Property Office (the ‘EUIPO’) on the classification of NFTs, virtual goods and services.
Influencer marketing has evolved into a pillar of the digital economy, having a worldwide valuation of over €21.1 billion. In light of the exponential growth of this phenomenon, together with the fact that generally, influencer marketing is targeted to youths, it was considered as the ripe time by local and EU legislators to establish a framework that will ensure that consumers rights are protected whilst respecting the role of a social network influencer.
When a person inherits property in Malta, a procedure needs to be undertaken for such person to have the property officially listed under his name. The steps to be undertaken vary depending on a number of factors which vary from one case to another.
Delving into the dynamic relationship between Environmental, Social, and Governance (ESG) principles and Intellectual Property law. This Article explores how intellectual property strategies shape sustainability, social responsibility, and ethical governance in today's evolving legal landscape.
The Income Tax Rules applicable to the Nomad permit holders in Malta prescribe a tax exemption for one year starting from the date of issue of the residence card. The Rules apply on income from “authorized work” as of 1st of January 2024 year.
The Highly Qualified Persons (HQP) Rules are aimed at attracting highly specialized senior executives of companies operating in qualified industries to relocate and occupy c-suite positions in Maltese companies. Under the HQP rules, senior company executives benefit from a capped personal tax rate of 15% with no tax payable on income over €5m. The HQP rules apply to specific senior positions in the financial services, online gaming and aviation industries.