S.L. 123.221 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 upon application. Special tax status shall be categorised as follows:

(a) global resident status;

(b) EU, EEA, Swiss resident status;

(c) retired pensioner status;

(d) UN pensioner status.

(2) The non-refundable administrative fee mentioned in sub-rule (1) shall amount to eight thousand and five hundred euro (€8,500) for special tax statuses granted in accordance with such rule.

(3) 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:

Provided that without prejudice to the powers of the Commissioner, including for the avoidance of doubt, that of determining at any time that any such special tax status is no longer applicable in line with the provisions of regulation 6, such special tax status shall apply for a term of five (5) years:

Provided further that any granting of special tax status made before or up to 31st December 2026, including for the avoidance of doubt, any applications for the granting of such status received up to the same date, shall continue to apply until 31st December 2031:

Provided further that any special tax status granted in accordance with sub-rule (1) may, at the option of the applicant, be renewed for further periods of five (5) years. Any application for renewal shall be submitted to the Commissioner, in such form and accompanied by such documents as the Commissioner may require and by paying a non-refundable administrative fee of two thousand five hundred euro (€2,500) upon application and such renewal shall not be unreasonably withheld by the Commissioner.

(4) Following the death of a beneficiary, the special tax status granted in accordance with sub-rule (1) shall be granted to a dependant of such 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 established in rule