L.S. 123.79 Regolamenti dwar Skema għal Residenti

(1)For the purposes of these regulations and under the powers conferred upon him by the delegation issued by the Minister responsible for immigration in terms of article 26 of the Immigration Act, the Commissioner may issue a certificate which shall be deemed to constitute a permit issued in terms of article 7 of the Immigration Act, to individuals who satisfy the conditions established under these regulations: Certificate by the Commissioner. Amended by: L.N. 399 of 2011. Cap. 217. Provided that the Commissioner shall not issue such a certificate on or after 1st January 2011.

(2)Any permit issued under article 7 of the Immigration Act prior to the coming into force of these regulations shall be deemed to constitute a certificate issued under this regulation and the provisions of regulation 3(a), (b) and (c) shall also apply thereto. Cap. 217.

(3)Without prejudice to the provisions of sub-regulation

(2), the conditions applicable to any permits issued as aforesaid relating to income tax shall continue to be those which were applicable in respect of the said permits immediately prior to the coming into force of these regulations. 3. A certificate issued by the Commissioner on or after the 1st May, 2004 in accordance with regulation 2 shall entitle the holder of such certificate to reside, settle or stay indefinitely in Malta, sohowever that: (

1. a)the said certificate shall not entitle the holder thereof to any of the rights mentioned in the Immigration Regulations, (hereinafter referred to as "the Immigration Regulations); Conditions. S.L. 217.04 (
2. b)any citizen of the Union as defined in the Immigration Regulations, may at any time opt to renounce to such certificate and apply for a residence permit or a residence document under the Immigration Regulations, in which case the provisions of those regulations shall apply; and (
3. c)the certificate shall be monitored annually and it shall be considered to have been withdrawn if the holder thereof infringes any provision of these regulations or of the Income Tax Acts. 4. Any rights conferred upon an individual through a permit issu ed und er article 7 of the Imm igratio n Act or through a Limitation of rights. Cap. 217. 2 [ S.L.123.79 RESIDENTS SCHEME certificate issued under these regulations shall not extend to any other person except the individual’s dependants as defined in the Immigration Act. Application on prescribed form. Amended by: L.N. 114 of 2006. 5.

(1)Applications for a certificate issued under these regulations shall be made on the form set out in Schedule A and contain the information and documents therein requested.

(2)Applications for which a certificate under these regulations has not been issued prior to the publication of this sub-regulation shall also conform with the requirements of regulation

1. Further conditions to be satisfied. Amended by: L.N. 409 of
2. S.L. 217.04 Cap.
4. For the purposes of these regulations and without prejudice to any rights and duties emanating from the Immigration Regulations and unless any individual is already in possession of a residence document or a residence permit issued under the I m m i g r a t i o n R e g u l a t i o n s , s u c h i n d i v i du a l m a y a p p l y f or a certificate issued under regulation 2 only if he: (a) does not fall under article 4

(1)(

1. a)of the Immigration Act; (
2. b)provides documentary proof that he can bring into Malta an annual income of not less than €13,950 in his respect and a further €2,300 in respect of each dependant, provided that in determining the amount of the annual income brought into Malta no consideration whatsoever shall be taken of any income which is retransferred out of Malta; and (
3. c)provides documentary proof that from the date of the application referred to in regulation 5 onwards he has either an annual income of not less than €23,000 arising outside Malta or has in his possession a capital of not less than €349,000. Withdrawal of certificate. Amended by: L.N. 114 of 2006; L.N. 409 of 2007; L.N. 399 of 2011; L.N. 271 of 2014. 7. The certificate shall be deemed to have been withdrawn with immediate effect if the holder of the certificate: (
4. a)is issued with a residence permit or a residence document in terms of regulation 9 of the Immigration Regulations; (
5. b)does not take up residence in Malta within twelve months of the date of issue of the certificate and does not, within fifteen days of taking up residence in Malta, give notice to the Commissioner on the form as set out in Schedule B, containing the information and documents requested therein; (
6. c)does not produce evidence that within twelve months of taking up residence in Malta he has purchased a flat at a cost of not less than €69,000 or a house of not less than €116,000 or taken on a leased immovable property at not less than €4,150 per annum: Provided that in the event that the holder of a certificate either: (
7. i)sells the aforesaid house or flat; or (
8. ii)terminates the aforesaid lease, RESIDENTS SCHEME [ S.L.123.79 the holder of the certificate must hold a qualifying property holding. For the purposes of this regulation: "qualifying property holding" is a holding which arises where a beneficiary either: (
9. i)owns qualifying owned property; or (
10. ii)rents qualifying rented property as lessee; and, in either case, occupies such property as his primary residence: Provided that the persons who reside in the qualifying property are not persons other than the beneficiary and his family members; "family members" means beneficiary’s ascendants in the direct line, descendants in the direct line, brothers, sisters, spouse/s or persons with whom beneficiary is in a stable and durable relationship; "primary residence" means the dwelling house in which an individual habitually resides in as his principal place of abode worldwide; "qualifying property" means either a qualifying owned property or a qualifying rented property, as the case may be; "qualifying owned property" means an immovable property purchased: (
11. a)after 14 September, 2011 up to 30 June, 2013 at a consideration of not less than four hundred thousand euro (€400,000); (
12. b)after 1 July, 2013, at a consideration of not less than: (
13. i)subject to the provisions of sub-paragraph (ii), two hundred and seventy-five thousand euro (€275,000) for a property situated in Malta; or (
14. ii)two hundred and twenty thousand euro (€220,000) for a property situated in Gozo or in the south of Malta; "qualifying rented property" means a property taken on a lease of: (
15. a)if the lease was taken on between 14 September, 2011 and 30 June, 2013, not less than twenty thousand euro (€20,000) per annum; (
16. b)if the lease was taken on or after 1 July, 2013: (
17. i)subject to sub-paragraph (ii), nine thousand and six hundred euro (€9,600) per annum for a property situated in Malta; or (
18. ii)eight thousand and seven hundred and fifty euro (€8,750) per annum for a property situated in Gozo or in the south of Malta; 3 4 [ S.L.123.79 RESIDENTS SCHEME "south of Malta" means the areas within set boundaries as designated in the Second Schedule to the Local Government Act of the localities listed in the Schedule to these regulations; Cap. 363. (
19. d)does not comply with the provisions of regulation 9; (
20. e)does not continue to comply with the provisions of regulation 6(c); (
21. f)is not in receipt of stable and regular resources which are sufficient to maintain himself and his dependents without recourse to the social assistance system in Malta; (
22. g)if the property referred to in paragraph (
23. c)is occupied by persons who are not the permit holders and, or his family members; (
24. h)is not in possession of sickness insurance in respect of all risks normally covered for Maltese nationals for himself and the members of his family. Applicability of article 56

(10)(a)(

1. ii)and (
2. b)of the Income Tax Act. Cap. 123. 8.

(1)Where the conditions set out in regulation 6 have been satisfied and the holder of the certificate brings into Malta the amount of income referred to in paragraph (b) of that regulation, article 56

(10)(a)(

1. ii)and (
2. b)of of the Income Tax Act, hereinafter referred to as "the Act", shall apply.

(2)For the purposes of the provisions of sub-regulation

(1), in determining the amount of the annual income brought into Malta no consideration whatsoever shall be taken of any income which is transferred again out of Malta. Provisional tax. Amended by: L.N. 409 of

1. Substituted by: L.N. 399 of
2. S.L. 372.18 Diplomatic Missions. Added by: L.N. 114 of
3. Amended by: L.N. 409 of
5. Notwithstanding the provisions of the Payment of Provisional Tax (P.T.) Rules, the P.T. benchmark with respect to provisional tax payable on account of the year, immediately following that in which an applicant has taken up residence in Malta, shall be equivalent to the minimum amount of tax that is due in terms of article 56

(10)(a)(ii) of the Act and shall be payable within the times prescribed in rule 5 of the Payment of Provisional Tax (P.T.) Rules.

1. (Revoked by Legal Notice 399 of 2011). [ S.L.123.79 RESIDENTS SCHEME SCHEDULE A (Regulation 5) INCOME TAX ACT (CAP. 123) 5 Amended by: L.N. 426 of
2. Application under the Residents Scheme Regulations Applicant’s Details: Surname: Forename(s): Maiden Surname: Nationality: Date of Birth: Passport/Legally valid identification document number: Place of Birth: Place and Date of Issue: Father’s Name: Mother’s Name and Maiden Surname: Marital Status: Maltese Income Tax Registration No. (if applicable): Tax Identification No. in Residence country Postal Address of Applicant: .......................................................... .......................................................... .......................................................... Personal: Representative (if applicable) Tel. No.: .............. Tel. No.: .............. Representative’s Local Address (if applicable): ............................................................ ............................................................ ............................................................ Fax. No.: ............. Fax. No.: ............. E-mail: ............... E-mail: ............... [ S.L.123.79 6 RESIDENTS SCHEME Spouse Details (if applicant is married) Surname: Forename(s): Maiden Surname: Nationality: Date of Birth: Passport/Legally valid identification document number: Place of Birth: Place and Date of Issue: Father’s Name: Mother’s Name and Maiden Surname: Marital Status: Maltese Income Tax Registration No. (if applicable): Details of dependants: (Sons and daughters under 21, parents or grandparents financially dependant on applicant) Surname
12. Forename Relationship to applicant Nationality Date of Birth RESIDENTS SCHEME [ S.L.123.79 7 Documentary Evidence to be produced with this application Checklist of Documents Attached Bankers’ Certificate or equivalent Conduct Certificate/s Marriage Certificate/s or Full Birth Certificate/s Lease Agreement or Deed of Purchase of Immovable Property in Malta (where applicable) D e c l a r a t io n ( i f de p e n d a n t s o n ap p l i c a t io n i n c l u d e p a r e n t s o r grandparents) Three

(3)recent passport size photographs of each person mentioned on application √ Declaration I declare that: • all the information given in this application is true, complete and correct • I am aware that the Commissioner for Revenue has the right, as permitted by law, to verify the information given on this form • I bind myself to inform immediately the Commissioner for Revenue of any change in circumstances by means of a new application. Signature of applicant .......................................................................................... Full Name and Surname: ...................................................................................... (In Block Letters) Date ............../.........../............. 8 [ S.L.123.79 RESIDENTS SCHEME SCHEDULE B (Regulation 7) Amended by: L.N. 114 of 2006; L.N. 426 of

1. INCOME TAX ACT (CAP. 123) Notice of Residence to the Commissioner under the Residents Scheme Regulations Income Tax Number ......................................... Residence Certificate No. ................................... Certificate Date ............./............../................. I ............................................................. do hereby declare that I arrived and took up residence in Malta on ............./.........../............. . My present address in Malta is ................................................................................................................................. ................................................................................................................................. I agree and accept all the conditions attached to the Residence Certificate Permit issued under the Residents Scheme Regulations. I authorise ..................................................................................... [tax reference/Legally Valid Identification Document No. ..................] Address: ............................................................................................................... to act as my tax representative. Signature: .............................................................. Name in full: .......................................................... Date: ............/....................../................. RESIDENTS SCHEME SCHEDULE A (Regulation 2) [ S.L.123.79 Added by: L.N. 271 of
2. Localities for the purposes of the definition of "south of Malta" Birżebbuġia Cospicua Fgura Għaxaq Gudja Kalkara Kirkop Luqa Marsascala Marsaxlokk Mqabba Paola Qrendi Safi Santa Luċija Senglea Siġġiewi Tarxien Vittoriosa Xgħajra Żabbar Żejtun Żurrieq 9