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In virtue of the recently issued Subsidiary Legislation 123.160, persons falling under the definition of ‘Permanent Resident of Malta’ will no longer avail of the remittance basis of taxation. This entails that such persons will be subject to Maltese taxation in respect of their world-wide income, irrespective if remitted to Malta or not.
A ‘Permanent Resident of Malta’ is:
For further information or clarifications, please contact Benjamin Griscti (Senior Advisor, Tax Services) on email@example.com