Amendment to the Qualifying Employment in Innovation and Creativity (Personal Tax) Rules
LN 282 of 2019, published on 5 November 2019, revised the Qualifying Employment in Innovation and Creativity (Personal Tax) Rules (S.L. 123.141). In terms of article 1(2) of the amending rules, the amendments shall be deemed to have come into force on 1st January 2019.
The amended provisions include, revised definitions of “Eligible Office” and “(Relevant) Qualification” and amendment to the criteria for a Beneficiary under the rules and an extension of the measures up until 2030 (with determinations to be issued up until 2025)
A summary of the amendments is available in MITAX in the Members Area.