Malta hNWI tax residence Malta’s ACT XVI of 2011 heralded the new High Net Worth Individuals – EU/EEA/Swiss Nationals Rules, 2011. This new legislation amended, inter alia, the Income Tax Act and replaced the old Permanent Residence Scheme. Article 56(23) is a new article added to the Income Tax Act and prescribes that the Minister can […]
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HNWI Scheme in the light of double tax treaties In 2011 Malta introduced new beneficial scheme designed for individuals: High Net Worth Individual (HNWI) scheme. The scheme raised some questions about the status of its beneficiaries in the context of double tax treaties. Namely, can HNWI be classified as a resident of Malta in the
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Malta HNWI Tax Residence Scheme – Europeans Malta’s ACT XVI of 2011[1] heralded the new High Net Worth Individuals – EU/EEA/Swiss Nationals Rules, 2011. This new legislation amended, inter alia, the Income Tax Act and replaced the old Permanent Residence Scheme. Article 56(23) is a new article added to the Income Tax Act and prescribes that
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Malta HNWI Tax Residence Scheme – Non-Europeans Malta’s ACT XVI of 2011[1] heralded the new High Net Worth Individuals (HNWIs) Residency Scheme. Such new legislation amended, inter alia, the Income Tax Act and replaced the old Permanent Residence Scheme. Article 56(23) is a new article added to the Income Tax Act and prescribes that the
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