Global Residence Programme
04-07-2014In terms of Legal Notice 167 of 2013 and Article 56(23) of the Income Tax Act, (Chapter 123 of the Laws of Malta) (ITA), a Global Residence Programme (GRP) has been introduced for individuals who are not nationals of the EU, EEA or Switzerland. The GRP grant applicants who fulfill specific conditions a special tax status. The GRP replace…