Highly Qualified Persons' Rules extended to include Senior Gaming Employees

The Highly Qualified Persons Rules have been amended to extend the tax benefits available thereunder to individuals occupying key senior positions with licensed gaming operators. The tax benefits were previously limited to senior employees of companies licensed or recognised by the MFSA.

In terms of these rules, qualifying individuals may benefit from a favourable personal income tax rate of 15% provided that the qualifying income is of at least €75,000 per annum.

To read more about these tax benefits in Malta please click here.

For further information about how Zammit & Associates – Advocates can help you with your personal tax requirements kindly contact us on tax [at] zammit-law [dot] com