S.L. 123.175 Art. 4General conditions for qualifying employees. S.L. 123.126

These rules shall apply only in respect of qualifying contributions made to a qualifying scheme by or on behalf of any individual who:

(i) derives chargeable income in terms of article 4(1)(b) of the Act and who is duly registered for Maltese income tax purposes;

(ii) is employed by the qualifying employer; and

(iii) does not benefit under the Highly Qualified

Persons Rules.