Update on the COVID-19 impact on Single Permit applicants

Deloitte Malta Tax Alert

11 March 2021

Following the expiry of the granting of an extension by Identity Malta in August 2020 for successful single permit applicants (who applied prior to 31st March 2020) to proceed to Malta amidst the COVID-19 pandemic, Identity Malta has announced two options in respect of third country nationals.

In view of the travel restrictions which remain in place as a result of the COVID-19 pandemic, Identity Malta shall be granting employers the option to:

(i) Apply for a final six months’ extension in order for the applicant to make way to Malta; or
(ii) Issue a credit note in favour of the employer, which must be redeemed within six months.

Employers will be notified by mail and the decision must be communicated within 15 working days of receipt of the said letter. Failure to do so will result in the withdrawal of the approval in principle which was originally issued to the concerned applicant.

The aforementioned two options are available in respect of those successful applicants who were issued with an approval in principle and whose application was received prior to 31st March 2020.

Further information may be access here.

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