Qualifying Employment in Aviation Rules

Deloitte Malta Tax Alert

16 March 2022

On 8 March 2022, Legal Notice 104 of 2022 was published which introduced two amendments to Qualifying Employment in Aviation (Personal Tax) Rules, Subsidiary Legislation 123.168 (the ‘Rules’).

The first of the two amendments deals with the non-exhaustive definition of ‘artificial arrangement’, which has been refined to include a benefit derived by a beneficiary in terms of the Rules from a person related to the employer and which carries on an activity which is substantially derived from the employment covered by the qualifying contract of employment as set out within the Rules.

Meanwhile, in terms of the second amendment, persons applying to benefit under the Rules may be eligible for two further extensions (as opposed to one) of five years and up to a maximum of fifteen years.

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