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Malta is an EU Member State with an Exceptionally Advantageous Tax Regime

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Malta issues High Net Worth Individuals Rules

The long-awaited High Net Worth Individuals Rules (“the Rules”) have been finally issued by the Ministry of Finance, with effect as of 14 September 2011.  The Rules have de facto replaced the previous Permanent Residence Scheme (even if the latter is still applicable to individuals who have submitted their application prior to the 14 September 2011).  Similarly to the aforesaid Scheme, the main allure is the favourable tax rate of 15% on income remitted to Malta.  A minimum stay requirement of ninety (90) days per calender year must be satisfied, in order to benefit from the aforesaid favourable tax rate.

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