MALTA UN’ISOLA FELICE PER I PENSIONATI
Dal nostro partner in Malta Edward Cachia Caruana
Un cittadino UE o EEA che si trasferisce a Malta avrà un trattamento fiscale favorevole.
Imposte Sul Reddito
I pensionati saranno assoggettati ad un’aliquota forfettaria del 15% sui redditi, da fonte estera, incassati a Malta.
Proprietà
I pensionati, dovranno acquistare o affittare un immobile in Malta o in Gozzo, il cui valore minimo è stabilito dalla legge.
Nell’immobile il pensionato dovrà stabilire la sua residenza abituale.
L’intero ammontare della pensione dovrà essere incassato a Malta e questo dovrà essere almeno il 75% del reddito complessivo del pensionato.
I pensionati che intendono usufruire del regime speciale maltese, dovranno risiedere per più di 90 giorni a Malta (non sono necessari 183 giorni).
THE MALTA RETIREMENT PROGRAMME RULES 2012
The Malta Retirement Programme Rules 2012 applicable to pensioners, introduce a tax Programme conferring a Malta special tax status to EU/EEA/Swiss nationals, with the exclusion of Maltese nationals.
Income Tax
Beneficiaries have the right to pay tax at a flat rate of 15 % foreign source income received in Malta, by them or their dependants, subject to a minimum tax payment of €7,500, with an additional €500 per dependant and special carer, if any. The Scheme also confers the right to claim double taxation relief. Any income arising in Malta would, in turn, be taxable at a rate of 35 per cent.
Property
The said Programme requires its applicants, namely pensioners, to purchase or rent immovable property in Malta, or in Gozo, which property must be solely occupied by the applicant, his/her family members and any household staff accompanying them. The property in question must have been purchased after 1st January 2011 up to 30th June 2013 for a value of not less than €275,000 if situated in Malta, or €250,000 if situated in Gozo. Any property purchased on or after 1st July 2013 must have been purchased for a value of not less than €275,000 if situated in Malta or €220,000 if the property is situated in Gozo or in the south of Malta. The rental thresholds are set at a minimum of €9,600 per annum for a property situated in Malta, or €8,750 per annum for a property situated in Gozo or in the South of Malta. Such property must serve as the applicant’s habitual place of abode worldwide.
Remittances to Malta
Furthermore, in order to become eligible to apply for this Programme, the whole amount of the pension must be received in Malta, which pension must constitute at least 75 per cent of the beneficiary’s chargeable income. Applicants and their accompanying dependants must also be covered by a health insurance policy, providing coverage for all risks across the EU normally covered for Maltese nationals.
Other Conditions
The beneficiaries of such Programme must be domiciled overseas, and should not have the intention to establish their domicile in Malta within 5 years from the date of application for such Programme.
Moreover, applicants must not be in employment, or benefit under any other Malta scheme conferring a special tax status, and must hold a valid travel document.
Beneficiaries under this Programme are, however entitled to hold a non-executive post on the board of a company resident in Malta, or partake in activities related to any institution, trust or foundation of a public character, or any similar organisation or body of persons, also having a public nature, or be engaged in philanthropic, educational or research and development work carried out in Malta.
Minimum Stay Requirements
An important point to note is that beneficiaries of this Programme must spend in excess of 90 days per calendar year in Malta, averaged over a period of 5 years, and may not spend more than 183 days in any other foreign jurisdiction. Finally, applicants must satisfy a fit and proper test set by the pertinent Maltese authorities. The above-mentioned qualifying criteria must be complied with on a yearly basis.