What are the tax considerations of the Highly Qualified Persons Rules?
Successful application for the Highly Qualified Persons Rules would be entitled to a 15% flat rate on all employment income.
The tax benefits for EU, EEA and Swiss nationals are available for a consecutive period of 5 years. This period starts from the first year the applicant of Highly Qualified Persons Rules is subject to tax. Applicants can also apply to a one-time extension of 5 years, giving a total of 10 years that an individual can benefit from the Highly Qualified Persons Rules in Malta.
Non-EU nationals are entitled to benefit from the Highly Qualified Persons Rules in Malta. Non-EU citizens can apply for a maximum period of 4 years. Individuals can appeal for a one-time extension of 4 years, giving a total of 8 years individual can benefit from the HQPR in Malta.
How can I apply for the Highly Qualified Persons Rules in Malta?
Papilio Services can help as we are accredited agents through Identity Malta. We will assist you with the Commissioner of Inland Revenue and obtaining signed declarations from the Malta Financial Services Authority or the Malta Gaming Authority. Moreover, we will assist you in filing your income tax return form correctly.
Contact our accredited team today to arrange a consultation by emailing us on firstname.lastname@example.org or call us directly on +356 2122 7553, and we will respond to you within 24 hours.