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MT · S.L. 123.126

Highly Qualified Persons Rules (S.L. 123.126)

Van kracht14 artikelenTekst gecontroleerd op 24.10.2026

Inhoud

  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.