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MT · S.L. 123.126

Highly Qualified Persons Rules (S.L. 123.126)

En vigueur14 articlesTexte vérifié le 24.10.2026

Sommaire

  1. Art. 1 Citation.
  2. Art. 2 Interpretation.
  3. Art. 3 Qualifying contract.
  4. Art. 4 Beneficiary.
  5. Art. 5 Minimum amount chargeable to tax.
  6. Art. 6 Claw-back of benefits.
  7. Art. 7 Persons already in Malta.
  8. Art. 8 Anti-abuse provisions. Cap. 372.
  9. Art. 9 Request for information.
  10. Art. 10 Manner in which option is exercised.
  11. Art. 11 Determinations and attestations.
  12. Art. 12 Exercise of benefit.
  13. Art. 13 Eligible offices.
  14. Art. 14 Time limit of benefit.