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Bernard Gauci

The Highly Qualified Persons Rules have been extended to cover also persons holding high ranking positions within affiliates of the aviation industry in Malta. Until now this scheme was only applicable to high ranking posts held within undertakings operating in the local financial services and gaming sectors.

The scheme allows a qualifying person’s employment income from such qualifying posts to be subject to an advantageous flat tax rate of 15%. Any income exceeding €5,000,000 derived from such qualifying post is not subject to tax in Malta.