Should be subject to a minimum tax in Malta of EUR 5,000 for the said year. during the calendar year preceding the year of assessment derived (together with their spouse, in the case of couples married and living together) income arising outside Malta of at least EUR 35,000 or equivalent, which was not received in Malta in full,.are not subject to any other minimum tax threshold under Maltese law, and.considered as ordinarily resident but not domiciled in Malta (and who therefore are subject to income tax in Malta on a source and remittance basis).Individuals who in terms of Maltese tax laws are: ![]() The parent rates provide more preferential tax bands in lieu of single/separate tax rates.
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