Zetland Fiduciary Group

グローバル・レジデンス・プログラム

Malta’s latest offering, available exclusively to third country nationals. A beneficial tax rate, an opportunity to purchase Maltese real-estate and the allure of residing within the EU, make the Global Residence Programme (GRP) not just and attractive fiscal option, but a programme tailored to suit the dynamic lifestyle of the international businessman and woman, as well as any individual simply looking for a great place to settle down. While offering a 15% flat tax rate on income arising outside of and brought into Malta and 35% rate on any other income which does not fall within the scope of the Rules, the rules focus on facilitating access to the European market. With beneficiaries being granted Maltese residence permits, it extends the rights outlined in the EU Charter of Fundamental Rights, affording them the right to move and reside freely within the territory of the Schengen States, making VISA applications a thing of the past. Intrinsically, residence must be established as a state of fact, and applicants are required to either purchase or lease immovable property. In either case the minimum threshold is enticingly low, with rentals set at EUR9,600 in Malta or EUR8,750 in south Malta or Gozo (per annum) and the investment/purchase of immovable property set at a EUR275,000 in Malta or EUR220,000 in Gozo or the south of Malta. The Government’s efforts to streamline the GRP criteria mean that the beneficiary is only required to:

• hold a qualifying property holding;
• receive stable and regular resources, sufficient to maintain oneself and his/her dependants without recourse to the social assistance system in Malta;
• possess a valid travel document;
• possess sickness insurance in respect of all risks across the whole of the European Union normally covered for Maltese nationals for oneself and his/her dependents;
• be fluent in one of the official languages of Malta;
• be a fit and proper person; and not benefit from any other special tax status;
• pay an annual tax contribution of no less than EUR15,000 (on income arising outside of Malta and brought into Malta) annually;
• apply though and remain represented by an Authorised Registered Mandatory.

Thus article was provided by Dr Christian Tonna of Mamo TCV Advocates. 地中海のほぼ真ん中に存在するマルタ共和国において、マルタ国籍以外の住民に対しマルタでの不動産購入やEU圏内の居住においても魅力的な優遇税制が発表されました。 移住プログラム（Global Residence Programme-GRP）はこのような財政面の付加価の提供だけでなく、個人が居住するにふさわしい場所を見つけると同時に、国際的なビジネスパーソンのダイナミックな生活スタイルにも適応するようなプログラムとなっています。