United Nations Pensions Programme (UNPP) In Malta
The United Nations Pensions Programme (UNPP) was introduced through the Maltese Parliament on June 5, 2015 through Legal Notice 184 of 2015. The UNPP is a perfect addition to several special Malta tax residence programmes offered to applicants. This programme is available to all non-Maltese beneficiaries receiving a pension from the United Nations joint staff pension fund. As Authorised Mandatories (ARM00905), we can help our clients obtain this Malta tax residence programme. Contact us and we will arrange a residence planning consultation to understand your situation and start the application process for the United Nations Pension Programme (UNPP).
United Nations Pensions Programme (UNPP) Requirements
To qualify for the United Nations Pensions Programme, a few conditions must be satisfied. The applicant must:
Be in receipt of United Nations pension income or widow/widower’s benefit, supported by documentary evidence, of which at least 40% is received in Malta.
Not be an employment relationship. (but can hold non-executive posts on the board of a Malta resident company).
Not benefit from any other Malta residence or employment programme.
Be in receipt of stable and regular resources which are sufficient to maintain himself/herself and his/her dependants without recourse to the social assistance system in Malta.
Hold a valid travel document.
Be in possession of sickness insurance in respect of all risks across the whole European Union normally covered for Maltese nationals for himself/herself and his/her dependents.
Be able to communicate in English or Maltese.
Be a fit and proper person with no criminal record.
In addition to the above, you must hold a qualifying property. You have the choice to either rent or purchase a property in Malta or Gozo.
If you decide to purchase the qualifying property, the value should be at least €275,000. If the property is in Gozo or the south of Malta minimum price will be €220,000 to satisfy the conditions.
If the qualifying property is rented, the minimum rent is €9,600 per annum. If the property is situated in Gozo or the south of Malta, the minimum rent is €8,750 per annum.
In all cases, the property should be occupied by the applicant, and your primary residence must not be shared with other persons except for his/her dependents, including spouse, parents, children and household staff.
A person qualifying under the UNPP rules must not stay in any other jurisdiction for more than 183 days in any calendar year.
A non-refundable application fee of €4,000 (€3,500 if the applicant is settling in Gozo or the south of Malta) is payable to the Commissioner of Inland Revenue on application. Moreover, there is a minimum tax of €10,000 per annum. For more information on the minimum tax requirements please refer to our UNPP Comprehensive Guide.
Application Process for the United Nations Pensions Programme in Malta
Application Form
The application must be submitted through an authorised registered mandatory to act on behalf of the applications, correspondence, submissions, filings, declarations, and notifications contemplated under the UNPP rules.At the time of application, the qualifying property is not required to be in place (unless the applicant wishes to take advantage of a reduced fee).
Application Submission
After successfully completing the paperwork, the Authorised Mandatory will submit your documents to the authorities along with your non-refundable application fee to the Commissioner for Revenue of €4,000. If the qualifying property to be owned or rented is situated in the south of Malta or in Gozo, the non-refundable administration fee is reduced to €3,500.
Due Diligence Process for the UNPP
The due diligence process for the United Nations Pension Programme (UNPP) in Malta is conducted by the Office of the Commissioner for Revenue, ensuring that applicants are "fit and proper" persons and that their income is legitimate. The process requires that all applications be submitted through an Authorized Registered Mandatory (ARM) to ensure compliance with Maltese tax and regulatory standards.The Commissioner for Revenue reviews the documentation, verifies the source of funds, and may request further clarification.
UNPP Letter of Intent
After a successful review of the applicant's due diligence and in-person meeting, the applicant will receive Letter of Intent issued by the Commissioner for Revenue in Malta. The letter of intent is valid for twelve months from the date of issue. Following the validity period, if conditions are met, a final written determination of eligibility for the special tax status is issued. To keep the Letter of Intent valid, the applicant must:
Pay the first year's minimum tax (The beneficiary must pay a minimum of €10,000 in taxes annually in Malta. If a beneficiary’s spouse is also receiving a pension from the UN, the minimum tax will rise by an extra €5,000 a year).
Submit a notice of primary residence.
Provide proof of qualifying property.
UNPP Successfull Qualification & Tax Benefits
The application process takes approximately 3 months. The UN pension or widow’s/widower’s benefit received in Malta is completely exempt from income tax. Foreign-sourced income (excluding the UN pension) remitted to Malta is taxed at a flat rate of 15%. Foreign-sourced income not remitted to Malta is not taxed. Successful applicants gain residency in Malta, allowing for freedom of movement within the Schengen Area. Beneficiaries can hold non-executive board positions in Malta-resident companies or engage in philanthropic/educational activities.
Get In Touch With Us
As Authorised Mandatories (ARM00905), Papilio Services Limited, we are equipped to assist you in obtaining this Malta tax residence programme. Contact us, and we will arrange a residence planning consultation to understand your situation and start the application process for the UNPP.
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- Papilio Services Limited 168 St Christopher Street, Valletta, VLT 1467, Malta, Europe
- +35622582000
- enquiries@papilioservices.com