Malta’s basis for imposing taxation is based on two connecting factors: domicile and residence. No Malta Citizenship Taxation is applicable as citizenship on its own does not change the tax status of an individual. It should be noted that applying for Malta Citizenship by Investment requires the holding of residence status for at least one year…
The Identity Malta Agency, established in 2013, falls under the responsibility of the Ministry for Home Affairs and National Security. This government agency was established with the aim of centralizing key identity databases of all passport records, national identity records, public and land registries and other civil registries. As applicable to government agencies, the Identity Malta Agency…
The Malta Individual Investor Programme 2013, the Malta citizenship programme for significant investors requires legal residence for one year prior to obtaining naturalisation as a Maltese citizen. Definition of ‘Residence’ under Maltese Citizenship Law Maltese citizenship law does not define “residence” for the purposes of the Malta Citizenship Programme but, based on judicial precedent in…
Maltese Citizenship By Adoption One mode of acquiring Maltese citizenship is through adoption. This mode of acquisition of citizenship has undergone a number of significant amendments. Before 1st January 1977 an adopted person acquired Maltese citizenship automatically provided he was adopted by Maltese citizens. Following the 1977 amendments to the Maltese Citizenship Act, the option to…
Identity Malta Accreditation – Process The Identity Malta accreditation process for authorised intermediaries leading to Approved Agent status emanates from the Individual Investor Programme of the Republic of Malta Regulations, 2013. Issued under Maltese Citizenship Act, the rules emphasise the importance of Identity Malta accreditation of applicants under the Malta Citizenship by Investment Programme and imposes a number of…