ARTICLE · 14 OCTOBER 2013

Global Residence Programme Rules, 2013 For Non-EU/Non-EEA/Non-Swiss Nationals

Deloitte Malta

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The GRP Rules replace the Residence Scheme for High Net Worth Individuals applicable to non-EU/ non-EEA/non-Swiss Nationals with effect from 1 July, 2013 and the scope of the GRP Rules are to set out more favourable conditions under the new programme.

MaltaTax

Anna Gatt

James Bonavia

Introduction

In terms of Legal Notice 167 of 2013 and Article 56(23) of the (Malta) Income Tax Act, Chapter 123 of the Laws of Malta ("ITA"), a Global Residence Programme ("GRP Rules") has been introduced for individuals who are not nationals of the EU, EEA or Switzerland. The GRP Rules confer on the successful applicant a special tax status.

The GRP Rules replace the Residence Scheme for High Net Worth Individuals (HNWIs) applicable to non-EU/ non-EEA/non-Swiss Nationals with effect from 1 July, 2013 and the scope of the GRP Rules are to set out more favourable conditions under the new programme. Guidelines have been issued by the Malta Inland Revenue which set out further detail with regard to the application and interpretation of the GRP Rules.

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