S.L. 123.210 Art. 7Non-resident employers and non-resident clients.

(1) The presence in Malta of an eligible main applicant performing authorised work in accordance with a contract of employment shall not of itself result in his employer being deemed to derive income arising in Malta.

(2) The presence in Malta of an eligible main applicant performing authorised work in a self-employed capacity shall not of itself result in his clients being deemed to derive income arising in Malta.