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Highly Qualified Persons (Amendment) Rules 2015

EEA and Swiss nationals who have availed himself from the Highly Qualified Person Rules shall be eligible for a one-time extension of 5 years. The individual has to apply for this extension and must continue to adhere to the conditions laid in the Highly Qualified Person Rules.

The extension is not available to any person who was resident in Malta prior to 1st January 2008 and the maximum qualifying period shall not exceed 10 years of assessment.

No approval for special tax status shall be issued after the 31st December 2020 and any approval issued must refer to any employment commencing by the 31st December 2021 and terminated by the 31st December 2025.