Malta: Withholding Tax

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Article
The Residence Programme Rules, 2014 For Individuals Who Are EU, EEA Or Swiss Nationals
A Residence Programme ("TRP Rules") has been introduced with effect from 1 July 2013 for individuals who are nationals of the EU, EEA or Switzerland (but not Maltese nationals) in terms of Legal Notice 270 of 2014 and Articles 56(23) and 96 of the (Malta) Income Tax Act, Chapter 123 of the Laws of Malta ("ITA"), and which TRP Rules confer on the successful applicant a special tax status.
Malta Tax
DM
Deloitte Malta
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