Chetcuti Cauchi Advocates
info@cclex.com
+356 2205 6200
Maltese citizenship alone does not change the tax treatment of an individual or family acquiring citizenship unless they take up tax residence in Malta. Malta’s connecting factors for tax jurisdiction are residence and domicile (not nationality) and therefore the tax implications of Malta Citizenship & Taxation result from the programme’s residency requirement and not citizenship itself. Prudently, as a consequence of meeting the residency requirements of Malta’s Citizenship program, it is safe to presume that one is to be consider tax resident at list during the two years over which the 12 month timeline extends. This should not alarm prospective citizenship applicants.