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MT · S.L. 123.126

Highly Qualified Persons Rules (S.L. 123.126)

In Kraft14 ArtikelText geprüft am 24.10.2026

Inhalt

  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.