Description: John Huber has acted as advisor to the Maltese Goverment on the introduction and implementation of both the Malta Retirement Tax Scheme (EU) and the Global Residence Programme, (Non EU) an updated revamp of the High Net Worth Individual Tax Scheme. He is authorised by the Malta's Commissioner of Inland Revenue to act as an Authorised Registered Mandatary for the Global Residence Programme and Malta Retirement Tax Scheme.
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The Residence Programme was introduced by virtue of Legal Notice 270 of 2014 and Articles 56(23) and 96 of the (Malta) Income Tax Act, Chapter 123 of the Laws of Malta . It shall be deemed to have come into force with effect from 1st July 2013 and is applicable for individuals who are nationals of the EU, EEA or Switzerland (but not Maltese nationals) to confer a special tax status.
To apply under the Residence Programme Rules, an individual must be a EU, EEA or Swiss National being a person who is not a Maltese National. Such person must also not be a "Permanent resident" of Malta (which term is not used to denote beneficiaries under this or similar expatriate schemes but rather in the sense set out below) or have applied for a Permanent Residence Certificate and not be in possession of a permanent residence certificate in terms of the Free Movement of European Union Nationals and the