The This programme has one main tax benefit,

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The rules
for the Highly Qualified persons Programme (HQPP) are derived from Subsidiary
Legislation 123.126. These rules are aimed at EEA/EU/Swiss and Third Country
Nationals not domiciled in Malta. Eligibility for this programme is mainly
based on 3 factors, i.e. for the applicant to qualify as a “beneficiary”, earn
income from a “qualified contract of employment” and engages in an activity
within the definition of an “eligible office” as per these rules. The applicant
and/or beneficiary must also meet these other criteria: be in receipt of
stable/regular resources, be in possession of a valid travel document, have a
private health insurance policy, reside in normal accommodation and prove to
competent authority that s/he is working in an “eligible office”. (S.L.
123.126), (Services Ltd, 2017)


programme has one main tax benefit, i.e. the reduced tax rate of 15% on all
income derived from the Maltese employment up to a maximum income of €5,000,000.
Any income in excess of this figure is non-taxable. For EEA/EU/ Swiss
Nationals, this programme can be availed of retrospectively for a maximum
period of 5 consecutive years before the first year of assessment. In addition
they can apply for a further 5 year extension (total 10 years). For Third
Country Nationals, the reduced rate is applicable for 4 consecutive years with
the option to apply for an extension of a further 4 years (total 8 years) and
is not applied retrospectively if the applicant stayed in Malta for more than
1460 days or acquired in/direct rights over Maltese immovable property. Also
the extension is not available to anyone who resided in Malta prior to 1st
January 2008. (S.L. 123.126), (Services Ltd, 2017)


applicant for this programme must be in employment with a company which is
licensed by the MFSA or the Lotteries and Gaming Authority or companies in
possession of an Air Operators’ Certificate. (Eligible Office). (Contract of
employment must be according to Maltese laws). The applicant must have the
required professional qualifications and prove so to the respective authority’s
satisfaction and have at least 5 years of professional experience. It is
important for the applicant to not have benefitted from other deductions which
are usually available to investment services expatriates. (S.L. 123.126), (Services
Ltd, 2017)

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an applicant to apply for this programme, s/he must obtain a signed declaration
by the relevant authority (MFSA, Lotto & Gaming Authority, etc) which will
check that the requirements for this programme are met. The declaration is than
filed along with the income tax return. (S.L.
123.126), (Services Ltd, 2017)

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