Relocation Services Malta

Dr. Wern­er & Part­ner advise and sup­port clients dur­ing their move to Mal­ta and when exit­ing their cur­rent of res­i­dence. In most such cas­es, the deci­sion to leave the cur­rent coun­try of res­i­dence has already been made. There are numer­ous rea­sons why clients move to Mal­ta. Of course, tax con­sid­er­a­tions may play a role. From a tax law per­spec­tive, mov­ing to Mal­ta makes sense because on the one hand doing so would cre­ate suf­fi­cient sub­stance in Mal­ta and on the oth­er hand because one can then show a com­pelling rea­son for form­ing a com­pa­ny in Mal­ta in the first place, as one is sim­ply cre­at­ing a com­pa­ny where one lives. Fur­ther­more, with the right struc­ture, it’s also pos­si­ble to prof­it from a per­son­al tax per­spec­tive, in oth­er words not just to opti­mize the company’s tax pro­file but to opti­mize one’s own per­son­al income sit­u­a­tion, as well.

Relocation to Malta: Life and Residency Must Be Located in Malta

Res­i­den­cy must be estab­lished in Mal­ta as the “cen­ter point” of one’s life. It’s not nec­es­sary to spend 183 days a year in Mal­ta to qual­i­fy as a res­i­dent. Sim­i­lar to cer­tain oth­er Euro­pean coun­tries, it is suf­fi­cient to have your own fur­nished and liv­able apart­ment and to have reg­u­lar stays in the coun­try. Be aware, how­ev­er, that any­one seek­ing to move Mal­ta that way must not only fol­low the Mal­tese res­i­den­cy rules but must also com­ply with res­i­den­cy laws in one’s own juris­dic­tion, as well.

No Foreign Residency after Relocation to Malta

One may not acquire or main­tain any per­ma­nent and/or habit­u­al res­i­dence out­side of Mal­ta. Specif­i­cal­ly, that means no fur­nished, liv­able apart­ment, no reg­u­lar stays, no car, no insur­ances, no bank accounts, etc., out­side of Mal­ta. The move to Mal­ta must take place for a con­tin­u­ous unspec­i­fied time. Dif­fer­ent fac­tors may trig­ger a deter­mi­na­tion of res­i­den­cy or domi­cile out­side of Mal­ta. It is there­fore impor­tant to be able to exclude a non-Mal­tese res­i­dence based on applic­a­ble laws and reg­u­la­tions. In case of any doubt, con­sult with a local tax advi­sor in regard to whether a res­i­den­cy would be trig­gered and which fac­tors in your home juris­dic­tion would trig­ger a res­i­den­cy deter­mi­na­tion. We will be hap­py to advise you in regard to the inter­na­tion­al­ly applic­a­ble prin­ci­ples.

Moving to Malta for Relocation Purposes Can Become Complex

A move can lead to com­plex issues, espe­cial­ly from a tax law per­spec­tive. At the out­set, the cur­rent sit­u­a­tion must be thor­ough­ly ana­lyzed to avoid over­see­ing any applic­a­ble duties that might lead to a tax trap. Dr. Wern­er & Part­ner can advise and inform you in regard to some of the most impor­tant relat­ed issues such as,  exit tax­a­tion, lim­it­ed or unlim­it­ed extend­ed tax lia­bil­i­ty and the effects of the  Fourth Anti-Mon­ey-Laun­der­ing Direc­tive, as well as the OECD’s Rec­om­mend­ed Actions against BEPS and their imple­men­ta­tion, such as (among oth­ers) the EU Anti Avoid­ance Direc­tive and the Mul­ti­lat­er­al Con­ven­tion (as of June 2017), to name just a few.

Any­one who moves to Mal­ta per­ma­nent­ly and with no inten­tion to return can, how­ev­er, legal­ly and sus­tain­ably prof­it from all of the advan­tages of doing so. The fol­low­ing includes a list of typ­i­cal ser­vices includ­ed as part of our Relo­ca­tion Ser­vices: