Group companies or individuals are:
- registered as Auditors in Malta
- registered as Accountants in Malta
Field of Excellence Rules
The Repatriation of Persons Established in a Field of Excellence programme aims to encourage persons who were previously resident in Malta to return to work in Malta thus contributing to the Maltese economy.
The applicant can be a national of any country who was previously resident in Malta for at least 20 years
- should carry out his employment in Malta except for reasonable and related foreign travel and holiday time;
- be protected as an employee under Maltese law;
- should hold a qualifying employment contract;
- should declare his emoluments for Malta income tax purposes;
- should return to Malta as an ordinary resident;
- should hold relevant qualifications & experience approved by Malta Enterprise;
- should hold an eligible office in manufacturing ro R&D as approved by Malta Enterprise;
- should have a minimum remuneration of €75,000
- should operate in a field of excellence.
The applicant should not have been ordinarily resident in Malta for the previous 10 years.
Taxation will be levied at a final rate of 15% on the annual remuneration and fringe benefits.
All other Malta source income will be taxed at progressive rates up to a maximum rate of 35%.
Note: Where masculine terms are used both genders are intended.