Malta Provides Guidance on Nomad Residence Permits

Malta's Tax and Customs Administration has issued guidelines explaining the income tax treatment applicable to individuals holding a Nomad Residence Permit, which grants a third-country national a license to perform work in Malta limited exclusively to "authorised work". Authorised work qualifies when either of the following conditions is met:

• The individual works for a foreign employer that is not resident in Malta and has no fixed place of business in Malta; or
• The individual is self empl…