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ARTICLE · 25 FEBRUARY 2021

Highly Qualified Persons Programme - HQPR

​Since joining the EU in 2004, Malta has reaped popular momentum as a jurisdiction of choice for many business operators to open shop.

MaltaCorporate/Commercial Law

Since joining the EU in 2004, Malta has reaped popular momentum as a jurisdiction of choice for many business operators to open shop. Such drive has led to the expansion of both the financial and gaming industries to increasingly require highly skilled workers. The lack of local expertise within certain growing niche areas led to the necessity to import knowledge to sustain growth.

The objective of the Highly Qualified Persons Programme (SL 123.126), is the creation of a scheme to attract highly qualified persons to occupy "eligible office" within companies licensed and/or recognised by the Competent Authorities.

Highly Qualified Persons Rules (HQPR) – Special tax rates for High-Income Earners

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