Amendment to HQP and Qualifying Employment (personal tax) rules

LN 209 of 2019 amends the following legislation:

  • The Highly Qualified Persons Rules;
  • The Qualifying Employment in Aviation (Personal Tax) Rules; and
  • The Qualifying Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities
    (Personal Tax) Rules.
As a result of the amendment, which deletes the definition of “business incentive laws” as well as Rule 3(3) of the respective rules, the exclusion that previously applied to income paid by an employer who has received a benefit/s under business incentive laws (including the Malta Enterprise Act and the Business Promotion Act) has been removed.

The revised rules have effect from year of assessment 2020.