Expatriates: The immigration process and personal taxation treatment

Location EY Malta, Regional Business Centre, Achille Ferries Street, Msida, Malta, MT

Time 08:30 - 12:30

Register

Introduction

The session will first delve into the relocation formalities for EU and non-EU nationals, who will be/have relocated to Malta for the purpose of employment and on the basis of economic self-sufficiency. This section of the session will explore the various application categories and processes that are catered for expats living in Malta by the local Authorities, ranging from Single Permits and Employment Licences to Posting of Workers. This session will provide a better understanding of who is eligible to apply for a Maltese Residence Permit, the criterion, and the process it entails.

Other topics such as permits for beneficiaries of protection, and short-term assignees (incl. posted workers) also be discussed during this session.

The Maltese tax authorities have long regarded the tax treatment of expatriates as a means of attracting investment to Malta and whilst the remittance basis of taxation remains an important concept for expatriates, the implementation of various tax schemes attracts additional funds in the Maltese economy.

Whilst it may be argued that expatriates pay tax at lesser rates than local residents, however, contribution of expatriates brings along specialised knowledge and various benefits and thus, one must adopt a long-term view.

Whilst the session will outline the basis of taxation in Malta and the various expatriate tax schemes available, nonetheless, tax law in Malta is not a one size fits all and therefore, consultation is always key.

Who Should Attend?

This session is suitable for all employers employing foreign nationals and foreign nationals who are working and residing in Malta. It may be of particular interest to recruiters and HR professionals.

CPE Accreditation

This workshop is eligible for 1 Core and 1.25 Professional Development CPE hours. 

Session Outline

  • The immigration process for EU and Non-EU nationals
    • Residence based on Employment in Malta
      • Employment Registrations
      • Residence Permit Formalities
      • Work and Residence Permit Formalities - Single Permit and Employment Licence Process
      • Short-Term Assignees (incl. Posted Workers)
      • Intra-Corporate Transferees
      • Self-Employed for non-EU nationals
      • Part-time for non-EU nationals
    • Residence based on Economic Self Sufficiency
      • Residence Permit Formalities for EU and Non-EU
  • Jurisdiction to tax, basis of taxation and tax rates
  • Exemptions & deductions
  • Fringe Benefits Rules
    • Category 1 – Benefits relating to Motor Vehicles
    • Category 2 – Use of Property
    • Category 3 - Other Benefits
    • Exemption of Fringe Benefits
  • Maltese tax schemes and their implications:
    • The Residence Programme Rules
    • The Global Residence Programme Rules
    • The Highly Qualified Persons Rules
    • The Malta Retirement Programme Rules
    • Investment Services and Insurance Expatriate (Article 6 of the Income Tax Act)

Agenda

08:30 – 09:00 Registration

09:00 – 10:15 Session 1 - The immigration process for EU and non-EU nationals

10:15 – 10:30 Break

10:30 – 11:30 Session 2 - Personal taxation matters 

11:30 – 12:30 Networking

Dr. Robert Attard | Partner | Tax Policy Leader

Robert Attard is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta, a fellow of GREIT and member of the European Association of Tax Law Professors.

In the IBFD’s 2015-2017 General Report on the Protection of Taxpayers’ Rights he was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. Having served as a panellist at the 2015 IFA Congress he forms part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone) and is also a member of the Supervisory Council of the IBFD/IFA’s “Observatory on the Protection of Taxpayers’ Rights”.

He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo.

The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in cases filed against France, the Netherlands, Bulgaria and Malta.

Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.”

Robert has argued most of Malta's leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time), Zahra v. PM (non bis in idem), Farrugia v. PM (taxation as a violation of the right to property) and Case 160 of 2012 (tax transparency).

Charmaine Tanti | Assistant Manager | Business Tax Compliance 

Charmaine Tanti joined EY Malta in May 2018 and forms part of the Business Tax Compliance Team, specialising in taxation of individuals, being compliance and local and international tax advisory assignments. She originally joined EY as an HR Supervising Associate and was the learning champion of EY’s Talent team.

Charmaine obtained a Bachelor in Accountancy (Hons.) degree from the University of Malta and holds a first in class Diploma in Taxation. Prior to joining EY Malta, Charmaine started her career with PwC in 2009 and worked as a Tax Assistant Manager, specializing in a variety of corporate and individual compliance and advisory assignments. She also formed part of the Global Human Resource Services Team and Funds team.

Charmaine assists various clients in handling their tax affairs in Malta, including structuring of international assignments of expatriates as well as participating in various in-house seminars and lectures as well as external presentations on the subject, including Employment Tax.

Putting tax aside, Charmaine is either juggling her kids’ busy schedules or applying for obstacle course races, which recently have become her favourite thing to do.  

Maria Cassar | Senior | EY Malta’s People Advisory Services 

Maria Cassar joined EY in January 2020 and is a Senior within EY Malta’s People Advisory Services service line, forming part of the firm’s Immigration team. Maria is primarily responsible for handling work and residence permit for EU and Third Country Nationals (including High Net Wealth Individuals) travelling to Malta for the purpose of employment. During her time with EY, Maria has assisted clients with an array of applications, including Single Permit formalities, Intra-Corporate Transferee applications, Notification of Posted Workers in Malta, Employment Licences for Service Providers, Renewal Applications, Long-Term Visa applications, Family Reunification Applications, etc.

As part of the Immigration Team, Maria also handles applications for High Net Wealth Clients who are interested in applying for Maltese Citizenship or Residence by Direct Investment. Maria has gained knowledge on this field of Immigration from her time working with Identity Malta Agency, where she worked with the Malta Individual Investor Programme Agency team – the team responsible for overlooking applications for Citizenship by Direct Investment.

Additionally, Maria is routinely involved in Company Secretarial Work within the firm and is also responsible for the Process for Acceptance of Clients and Engagements within the TAX team.

Maria obtained her Bachelor in European Studies (Hons) degree in 2017 and her Master’s degree in Public Policy Leadership in 2021, both with the University of Malta. Maria is currently reading for a Degree in Law (LLB) at the University of Malta.