Working in Malta
1. I am an EU national and am interested in acquiring Maltese residency on the basis of employment. What are my options?
An EU/EEA/Swiss national may apply on this basis either through employment or through the carrying out of a trade or business in Malta. The procedure is quite straightforward, seeing that no work permits are required in this case. Should you be interested in discussing the details of your prospective employment in Malta and how that may grant you Maltese residency, please do not hesitate to contact Liana Falzon, ACT’s partner in charge of residency and citizenship on firstname.lastname@example.org.
2. I am a non-EU national and am interested in acquiring Maltese residency on the basis of employment. What are my options?
In order for a third country national (TCN) to work in Malta, he/she needs to have an employment licence which is only granted if certain criteria are satisfied. One would need to assess the basis on which you would like to present your residency application. For you to apply you have to be employed, self-employed or a shareholder/Ultimate Beneficial Owner of a Malta resident company. For each and every one of these options, there are different documents and application forms which would need to be presented to the relevant authorities. To set the ball rolling and get a more tailor-made reply to your question, kindly email Liana Falzon, ACT’s partner in charge of residency and citizenship on email@example.com.
3. Once I am granted Maltese residency based on my employment, what would my tax liabilities be?
Employment income derived by resident individuals is subject to tax at the standard progressive rates of tax with the exception of income derived by highly qualified persons, where the tax is 15% subject to certain conditions. Different tax rates apply depending on whether you are single, married or a parent. For detailed information about Malta’s tax system, you may refer to the FAQs on personal taxation
4. How long would my residence card/work permit be valid for?
If you are an EU/EEA/Swiss national, your residence card will be valid for 5 years (renewable). If you are a non-EU/EEA/Swiss national, your single work permit, which is a card comprising of your work permit and your residence permit, is valid for 1 year (renewable).
5. How long would the process take and can you act on my behalf during the whole application process?
If you are an EU/EEA/Swiss national, you are required to be physically present in Malta, both upon submission of the application and upon collection of the residence card. The process is carried out by the Department of Citizenship and Expatriate Affairs (DCEA) and usually takes between 4-6 weeks from date of submission.
If you are a non-EU/EEA/Swiss national, you have two options: we may either start the process on your behalf whilst you’re still abroad. Once the work permit gets approved in principle, you will be required to proceed to Malta for the application of the residence card. Otherwise you may wish to come to Malta with all the relevant documentation needed and start the process directly with the relevant departments, namely Jobsplus and DCEA.
6. What requirements would I need to satisfy as an employer interested in employing third country nationals (TCNs)?
As a prospective employer, you would need to provide proof as to your efforts to fill in the post with Maltese/EU nationals, prior to approaching a TCN. This would have to be done as follows:
Vacancy adverts - For every application, you would be required to:
- Advertise the job with Jobsplus; and
- Advertise the job, at least twice, in the appropriate local media; or
- Advertise the job through a Private Recruitment Agency.
There are vacancies which may be exempted from the labour market test and from the vacancy requirements mentioned above.
For more detailed and tailor-made replies about this, kindly email Liana Falzon, ACT’s partner in charge of residency and citizenship on firstname.lastname@example.org.
Maltese companies are subject to tax at the rate of 35% on their world wide income and capital gains. Malta grants various fiscal incentives to both companies and their shareholders upon distribution of a dividend. Malta is a membe...Learn More
Setting up a Company
Setting up a company in Malta is a relatively straight forward procedure and can be set up within 2 working days, provided we are in receipt of all the information, funds and due diligence documentation we need. The Act that regulates Malte...Learn More
Taking up Residence
Warm climate, friendly people, excellent communication infrastructures, low criminality and many other features of the Maltese islands have made Malta an excellent destination for people to take up residence in. Moreover low rates of taxati...Learn More
In the last few years, a large number of remote gaming operators have established themselves in Malta and the Malta Gaming Authority has to date issued over 400 licenses. The Gaming Licenses There are four (4) different gaming licenses that a prospective applicant may apply for, being:&nb...Learn More
Malta has become a destination of choice for the setting up of Payment Institutions (also referred to as Payment Services Providers or PSPs). A number of advantages has contributed to this success, mainly but not limited to the fiscal incentives granted not only to the payment institutions ...Learn More
Electronic Money Institutions
Malta has recently seen an increase in the number of Electronic Money Institutions (EMIs) looking to set up their operations in Malta. This has been largely due to the growth in the e-commerce and the i-gaming industries. Such EMIs are regulated by the Financial Institutions Act and t...Learn More
Mergers & Acquisitions
We have over the past years acted for a number of international clients in various cross-border transactions, providing advice on all aspects of Maltese corporate structures. Our corporate and M&A practice provides advice on the following corporate matters. (a) Advic...Learn More
Prospects – Services of a Corporate Advisor
‘Prospects’ is a new platform set up by the Malta Stock Exchange in line with its commitment to open up new capital market opportunities, create economies of scale and to afford businesses more competitiveness and sustainability. Through ‘Prospects’, SME’s wil...Learn More
Assistance to Family Businesses
Malta has recently introduced legislation to encourage good governance in the management of family businesses, to assist family businesses to operate their business in an efficient way and to assist such family businesses to transfer their business from one generation to the other. Malta is...Learn More