S.L. 123.148 Art. 3Special tax status.

(1) An individual, as duly represented by an authorised registered mandatary, may apply to the Commissioner for special tax status under these rules, in such form as the Commissioner may require and by paying a non-refundable administrative fee of six thousand euro (€6,000) upon application: Provided that applications in respect of which the qualifying property is a qualifying owned property situated in the south of Malta, the non-refundable administrative fee shall be that of five thousand and five hundred euro (€5,500) to be paid upon application.

(2) Where it is established that the individual mentioned in sub-rule (1) qualifies as a beneficiary, the Commissioner shall determine in writing that such individual is granted special tax status under these rules.

(3) Following the death of a beneficiary, the special tax status granted in terms of sub-rule (2) shall be granted to a dependant of that deceased beneficiary who has inherited the property that was the primary residence of such beneficiary, or who rents a qualifying rented property immediately after the death of the said beneficiary and satisfies all the other requirements set out in rule 4. Such status shall only be transferred once the said dependent provides proof to the Commissioner that all the requirements of rule 4 are satisfied in such manner as the Minister for Finance may determine further to consultation with the Commissioner.