ARTICLE · 18 JULY 2013

Global Residence Programme - Taxalert : July 2013

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A person who is not a resident of Malta is taxable in Malta only on Malta source chargeable income and capital gains, and on foreign source income which is received in Malta.

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PwC Malta

Global Residence Programme Rules, 2013 ("Grp Rules")

A person who is not a resident of Malta is taxable in Malta only on Malta source chargeable income and capital gains, and on foreign source income which is received in Malta (foreign source capital gains are not chargeable to Maltese tax even if received in Malta) – the remittance basis of taxation.

A "third-country national" who is not a "long-term resident" of Malta, who satisfies the conditions set out in the Rules, and applies for them, may be subject to a more beneficial tax treatment in addition to the above-mentioned remittance basis of taxation.

Individuals who qualify under the GRP Rules are taxable at the rate of 15% on foreign source income remitted to Malta and also have the possibility of claiming double tax relief on such income.

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