S.L. 123.219 чл. 12Transition to these rules. S.L. 123.126. S.L. 123.141. S.L. 123.168. S.L. 123.182. S.L. 123.218.       S.L. 123.126.  Cap. 330.  Cap. 583.  Cap. 499.   Cap. 641.      S.L. 499.23. Cap. 330.      S.L. 370.02.     S.L. 370.02.       S.L. 370.02.  S.L. 370.34.   Cap. 3

(1) Individuals who, on the 31 December 2025

qualified as beneficiaries under the:

(a) Highly Qualified Persons Rules;

(b) Qualifying Employment in Innovation and

Creativity (Personal Tax) Rules;

(c) Qualifying Employment in Aviation (Personal

Tax) Rules;

(d) Qualifying Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities (Personal Tax) Rules; or

(e) Senior Employees of Family Offices, Back

Offices and Treasury Management Operations Tax Rules, shall, where an application is made with the relevant competent authority, be considered to be a beneficiary under these rules. The competent authority shall issue a determination to this effect within sixty (60) days of submission of such application and inform the Commissioner thereof in such manner as the Commissioner may determine. Where a determination is issued under this rule, the individual shall be considered a beneficiary for a period of five (5) years commencing to run from the year of assessment in which the determination is issued, and the provisions of rule 7(2) shall apply to any individual benefiting from this rule: mutatis mutandis

Provided that such application shall be made not later than 31 December 2028, in such manner and as the Commissioner and the competent authority shall determine:

Provided further that notwithstanding any other provision to the contrary, the provisions of the second proviso to rule

5(1) of the Highly Qualified Persons Rules shall continue to apply under these rules and article 56(21) of the Act, for income earned in the year in which the application under this rule has been made by individuals that were beneficiaries under the said Highly Qualified Person rules.

(2) Notwithstanding any provision in the Income Tax Acts and rules and regulations made thereunder:

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(a) no determination shall be issued after 31 December 2025 for applications made after that said date; and

(b) no further benefit may be availed of after year of assessment 2030, under the rules referred to in sub-rule (1)(a) to (e).

SCHEDULE I (rules 2 and 3)

Competent authorities and eligible offices

Competent authorities:

(a) the Malta Financial Services Authority established by the

Malta Financial Services Authority in respect of any eligible office with any undertaking licensed and, or recognised by the said body;

(b) the Malta Gaming Authority established by article 5 of the Gaming Act, in respect of any eligible office with any undertaking licensed and, or recognised by the said body;

(c) the Authority for Transport in Malta established by article

5 of the Authority for Transport in Malta Act in relation to the following:

(i) any undertaking holding an air operators’

certificate issued in accordance with article 35 of the Air

Navigation Act, or an aerodrome license issued in accordance with article 75 of the said Act;

(ii) any undertaking holding a Document of Compliance issued in terms of the International Safety Management (ISM) Code or a Seafarer Recruitment and Placement Services Licence issued in terms of the Maritime Labour Convention, 2006;

(iii) any undertaking engaging the particular individual for work on board any ship, excluding ships operating on regular services as well as ships whose use or operation requires certification in accordance with the Commercial Vessels

Regulations and which are berthed or anchored within the territorial waters of Malta or any port in Malta for at least a period of one (1) month over a calendar year, any undertaking engaging in Shore Based Ship Management (Commercial Management) (hereinafter collectively referred to as "maritime activities"). For the purposes of this employment, the term "regular services" shall have the meaning assigned to it in Directive (EU) 2017/2110 of the European Parliament and of the Council of 15 November 2017 on a system of inspections for the safe operation of ro-ro passenger ships and high-speed passenger craft in regular service and amending Directive 2009/ 16/EC and repealing Council Directive 1999/35/EC; or

(iv) any undertaking which carries on mainly a trade or business consisting in the Servicing of the offshore oil and gas and ancillary services industry (hereinafter "Servicing of the offshore oil and gas and ancillary services activities");

(d) Office of the Chief Medical Officer to Government; and

(e) Malta Enterprise.

Eligible offices regulated, licensed or recognised by the above-mentioned competent authorities:

. Chief Executive Officer

. Chief and, or Head Risk Officer (including Fraud and Investigations Officer)

. Chief Financial Officer

. Chief Operations Officer

. Chief Technology Officer/Chief Digital Officer

. Chief Information Officer

. Chief Customer Experience Officer

. Chief Commercial Officer, (CCO)

. A Chief and, or Head Compliance and AML (Anti-Money Laundering) Officer

. Head of Marketing (including Head of Distribution Channels)

. Chief Information Officer SCHEDULE II (rules 2 and 3)

Competent authority and eligible offices

Competent Authority:

The Malta Financial Services Authority established by the Malta Financial Services Authority Act in respect of any eligible office with any undertaking licensed and, or recognised by the said body;

Eligible offices regulated, licensed or recognised by the above-mentioned competent authority

. Portfolio Manager

. Chief Investment Officer

. Senior Trader

. Senior Structuring Professional

. Actuarial Professional

. Chief Underwriting Officer

. Chief Insurance Technical Officer

. Head of Investor Relations

. Private Equity Fund Manager

Eligible offices with Family Offices:

(i) eligible offices listed in this part of this Schedule held within the context of Single Family Offices and held with:

(a) fund managers established in Malta which are exempt from the requirement for an investment services licence in accordance with regulation 3(1)(f) of the Investment Services Act (Exemption) Regulations, to the extent that the notified PIF they manage constitutes a family office vehicle which invests the private wealth of its investors without raising external capital;

(b) fund managers established in Malta which are exempt from the requirement for an investment services licence in accordance with regulation 3(1)(t) of the Investment Services Act (Exemption) Regulations, to the extent that the notified PIF they manage constitutes a family office vehicle which invests the private wealth of its investors without raising external capital;

(c) registered trustees which invest, on behalf of a family trust, in a notified PIF which is inter alia managed by a fund manager which is exempt from the requirement for an investment services licence in accordance with regulation 3(1)(f) or regulation 3(1)(t)

of the Investment Services Act (Exemption) Regulations, to the extent that the notified PIF they manage constitutes a family office vehicle which invests the private wealth of its investors without raising external capital;

(d) licence holders which invest the private wealth of investors without raising external capital. For the purposes of this sub-paragraph (d), "licence holder" shall also include notified PIFs.

(ii) eligible offices listed in this part of this Schedule held within the context of Multi Family Offices and held with Licence Holders which invest the private wealth of investors without raising external capital.

(iii) eligible offices listed in this part of this Schedule held with companies and other undertakings carrying on Back Office Services to the undertakings referred to in paragraph (i) or (ii) in this part of this Schedule that is confirmed as such in writing by the competent authority for the purposes of these rules.

(iv) eligible offices listed in this part of this Schedule held with companies and other undertakings carrying on Treasury Management Operations to the undertakings referred to in paragraph (i) or (ii) in this part of this Schedule that is confirmed as such in writing by the competent authority for the purposes of these regulations.

(v) for the purposes of paragraphs (i) to (iv) of this part of this Schedule:

"eligible offices listed in this part of this Schedule" means:

. Head of the Back Office and, or Chief Executive Officer, General Manager, Country Head, Managing Director or equivalent designation

. Chief and, or Head Risk Officer Chief and, or Head Compliance and Anti-Money Laundering Officer

. Portfolio Manager . Chief/Head Investment Officer

. Senior Trader

. Senior Structuring Professional

"licence holder" means a person who holds a licence issued by the Malta Financial Services Authority;

"Multi Family Office" means a licence holder that exclusively manages the wealth of more than one (1) high-net-worth family;

"Notified PIF" means a notified Professional Investor Fund established in accordance with the Investment Services Act (Notified CISs) Regulations;

"registered trustee" means a trustee which is registered with the competent authority in terms of article 43B of the Trusts and Trustees

Act;

"Single Family Office" means an undertaking that solely manages the wealth of a single high-net-worth family; SCHEDULE III (rules 2 and 3)

Competent authority and eligible offices

Competent Authority:

The Authority for Transport in Malta established by article 5 of the Authority for Transport in Malta Act in relation to the following:

(i) any undertaking holding an air operators’

certificate issued in accordance with article 35 of the Air Navigation Act, or an aerodrome license issued in accordance with article 75 of the said Act; or

(ii) any undertaking holding a Document of Compliance issued in terms of the International Safety Management (ISM) Code or a Seafarer Recruitment and Placement Services Licence issued in terms of the Maritime Labour Convention, 2006;

(iii) any undertaking engaging the particular individual for work on board any ship, excluding ships operating on regular services as well as ships whose use or operation requires certification in accordance with the Commercial Vessels Regulations and which are berthed or anchored within the territorial waters of Malta or any port in Malta for at least a period of one (1) month over a calendar year, any undertaking engaging in Shore Based Ship Management (Commercial Management) (hereinafter collectively referred to as "maritime activities"). For the purposes of this employment, the term "regular services" shall have the meaning assigned to it in Directive (EU) 2017/2110 of the European Parliament and of the Council of 15 November 2017 on a system of inspections for the safe operation of ro-ro passenger ships and high-speed passenger craft in regular service and amending Directive 2009/16/EC and repealing Council Directive 1999/35/EC; or

(iv) any undertaking which carries on mainly a trade or business consisting in the Servicing of the offshore oil and gas and ancillary services industry (hereinafter "Servicing of the offshore oil and gas and ancillary services activities");

Eligible offices regulated, licensed or recognised by the above-mentioned competent authority:

Aviation

. Chief Investment Officer

. Chief Insurance Officer . Accountable Manager

. Deputy Accountable Manager

. General Manager

. Flight Operations Manager

. Nominated Person Flight Operations

. Training Manager

. Nominated Person Training

. Ground Operations

. Nominated Person Ground Operations

. Continuing Airworthiness Manager

. Nominated Person Continuing Airworthiness

. Compliance Manager

. Quality Systems Manager

. Safety Manager

. Flight Dispatch Manager

. Instructor Manager

. Head of Marketing

. Head of Public Relations

. Actuary

. Underwriting Manager

. Risk Management Officer

. Key account manager

. Product coordinator

. Material coordinator

. Engineering reporter

. Aeronautical engineer

. Head of Maintenance Operations . Aviation Systems Developer

. Key Aviation Specialist

Maritime Activities

. Managing Director

. General Manager

. Crewing Manager

. Technical Manager

. Chartering Manager

. Operations Manager

. Commercial/Business Development Manager

. Manager responsible for ESG/Energy Transition

. Technical Ship Superintendent

. Designated Person Ashore

. Master

. Chief Mate

. Second Officer

. Company Security Officer

. Chief Engineer

. Second Engineer

. Chef

Servicing of the Offshore Oil and Gas and Ancillary Services Industry Activities:

Head of Training Academy (which Academy shall be certified by an international accreditation institution). SCHEDULE IV (rules 2 and 3)

Competent authority and eligible offices

Competent authority:

Office of the Chief Medical Officer to Government

Eligible offices in Assisted Reproductive Technology (ART) regulated, licensed or recognised by the above-mentioned competent authority:

. Embryologist

. Responsible Person

. Lead Quality Manager

SCHEDULE V (rules 2 and 3)

Competent authority and eligible offices

Competent authority:

The Malta Gaming Authority established by article 5 of the

Gaming Act, in respect of any eligible office with any undertaking licensed and, or recognised by the said body.

Eligible offices regulated, licensed or recognised by the above-mentioned competent authority:

. Odds Compiler Specialist

. Head of Research and Development (including Search Engine Optimisation and Systems Architecture)

. Portfolio Manager

. Senior Analyst

. Senior Trader

. Head of Investment/Chief Investment Officer

. Head of Responsible Gaming

. Chief People Officer

. Chief Legal Officer SCHEDULE VI (rules 2 and 3)

Competent authority and eligible offices

Competent authority:

Malta Enterprise

Eligible offices in the area of STEM (Science, Technology, Engineering and Mathematics) regulated, licensed or recognised by the above-mentioned competent authority

Science:

. Biologist

. Chemist

. Physicist

. Environmental Scientist

. Medical Researcher

Technology:

. Software Developer/Engineer

. Data Scientist

. Cybersecurity Analyst

. Web Developer

. Artificial Intelligence Specialist

Engineering:

. Mechanical Engineer

. Civil Engineer

. Electrical Engineer

. Chemical Engineer

. Aerospace Engineer

Mathematics:

. Mathematician

. Statistician . Operations Research Analyst