Malta Double Taxation Agreements

Malta enjoys excellent trade relations with most countries, starting with the European Union of which Malta is a full member, and continuing with the other main continents. To facilitate trade and to eliminate double taxation obstacles resulting from cross border business activities and investment, Malta has successfully negotiated a wide network of double tax agreements. Follow this link at Malta Double Taxation Agreements for the latest double tax treaties entered into by Malta and any negotiations in progress with Malta. See also our other Library of Double Tax Treaties.

Minimum stay requirement removed from new HNWI Residence Schemes

Minimum stay requirement removed.

Worthy of note is that Malta recently removed its minimum tax liability for its Residence Schemes for EU and non-EU nationals.  Under the original text of the relevant tax regulations, a residence permit holder was obliged to prove, at the end of each year of residence in Malta, that he or she had resided for at least 90 days in Malta.

After the recent amendments, the 90-day minimum stay rule has been removed. This is good news for a number of families that have been discouraged by the practical inflexibiilty this rule entailed.

Overview of Amendments to Malta Personal Tax Residence Rules



Related publications:

• Malta Ordinary Residence Scheme
• Malta High Net Worth Residence Scheme - European Nationals
• Malta High Net Worth Residence Scheme - Swiss Nationals
• Malta High Net Worth Residence Scheme - Non-European Nationals
• Malta Tax Residence Scheme for HNWIs from Iceland, Norway, Liechtenstein