Residence scheme for high net worth individuals (HNWIs) from the EU / EEA / Swiss nationals – removal of minimum stay in Malta |
Background
Malta tax law provides for an HNWI Malta Residence Scheme (the Scheme) for EU / EEA / Swiss nationals. The Scheme confers a special tax status to the successful applicant. Following recent amendments to the Scheme, the requirement for the holder of the special tax status to reside physically in Malta for not less than 90 days in a calendar year has been removed with retrospective effect.

