Guidance on Article 56(17)

The Office of the CfR has issued guidance on the calculation of the 30-day period for the purposes of article 56(17) of the Income Tax Act.

The CfR Notice clarifies that presence in Malta on vacation leave or sick leave is to be disregarded. Furthermore, presence in Malta in the following scenarios will be treated as if the employee were in Malta on vacation leave and will therefore also be disregarded:

  • an employee works abroad on a shift basis and stays in Malta in between shifts
  • an employee works abroad on a time-on / time-off basis and stays in Malta during the time-off periods
  • an employee works regularly abroad and stays in Malta during weekends and public holidays

View the CfR guidance here.