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Taxation of investment
services expatriates
An
investment services expatriate is an individual who is not ordinarily resident
and not domiciled in Malta or was not resident for a minimum period of
three years before taking up employment with or starts providing services
to an investment services company. The fiscal incentives, applicable
for the first ten years include:
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an exemption from tax
on a generous list of benefits in kind which he/she might receive (eg.
removal costs, accommodation expenses, travel costs, school fees, medical
expenses, etc.);
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an exemption from tax
on interest and royalties received and oil capital gains on the disposal
of shares in a company or units in a collective investment scheme.
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Malta
as a Tax Friendly Jurisdiction
