ARTICLE · 21 AUGUST 2014

The Residence Programme Rules 2014

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On the 8th of July two legal notices were published amending the High Net Worth Individuals Rules.

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On the 8^th of July two legal notices were published amending the High Net Worth Individuals Rules. These now reflect the Global Residence Programme both in terms of tax and property value (purchase and lease), through the presentation of a new special tax status.

The new introduced amendments, the so called 'Residence Programme Rules 2014', have retrospective effect from the 1^st of July 2013. Accordingly, the recent Legal Notice states that applications for the HNWI rules shall not be received by the Commissioner after the date of publication of the Residence Programme Rules. The same Legal Notice gives individuals who have been granted a special tax status under the High Net Worth Individuals Rules, the opportunity to apply to the Commissioner to be granted a special tax status under the Residence Programme Rules.

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