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ARTICLE · 22 AUGUST 2014

The Residence Programme Rules 2014

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By virtue of two legal notices published on the 8th of July, the High Net Worth Individuals Rules (HNWI Rules) have now been amended to reflect the Global Residence Programme threshold, both in terms of tax and property value (be it purchase or lease), and a new special tax status is presented.

MaltaImmigration
GVZH Advocates
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By virtue of two legal notices published on the 8th of July, the  High Net Worth Individuals Rules ( HNWI Rules) have now been amended to reflect the Global Residence Programme threshold, both in terms of tax and property value (be it purchase or lease), and a new special tax status is presented.

The Residence Programme Rules 2014 (as they have been entitled), are to be effective retrospectively from the 1st of July 2013. In fact the Legal Notice amending the High Net Worth Individuals Rules states that the Commissioner shall not receive such applications after the date of publication of the Residence Programme Rules. This Legal Notice in fact states that individuals granted a special tax status under the High Net Worth Individuals Rules, may apply to the Commissioner to be granted a special tax status under the Residence Programme Rules.

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