UGLOBAL. COM 68 inherited from the British, besides English being one of the official languages, is its tax framework. This framework has largely evolved since then, however certain principles, such as Malta’ s basis of taxation remain relevant until today.
An individual’ s basis of taxation in Malta depends on the person’ s residence and domicile. The term‘ domicile’ is not defined under local legislation, however as a rule of thumb in order for an individual to take up a‘ domicile of choice’ in Malta, they should express the intention to reside in Malta indefinitely 1.
This would mean that typically, individuals relocating to Malta, would retain their‘ domicile of origin’ outside of Malta and not be considered as having taken up a‘ domicile of choice’ in Malta and therefore should be classified as non-domiciled individuals for Malta tax purposes. Tax residence for individuals, on the other hand, is defined in the Malta Income Tax Act as meaning‘ an individual who resides in Malta except for such temporary absences as the Commissioner may seem reasonable and not inconsistent with the claim of such individual to be resident in Malta’.
In practice, taking up residence in Malta requires an individual to be physically present in Malta and have a number of connections to Malta( such as family residing in Malta, a Malta bank account, a Malta medical practitioner, social club membership, a local mobile phone line, business connections and others).
Individuals residing in Malta for more than 183 days a year would generally be considered as being a Malta tax resident, while individuals spending less time in Malta may also be considered as Malta tax resident, depending on their other connections to Malta.
Accordingly, each situation should be considered on a case by case basis, taking into consideration both the physical presence in Malta together with the other factors connecting the individual to Malta.
Malta also applies a concept of‘ ordinary residence’, which is not defined in local legislation, but in principle refers to a‘ continued residence’ in Malta and typically subsists after an individual is tax resident in Malta for at least three years.
The concept of‘ ordinary residence’ is especially important for non-domiciled individuals as such individuals( once they become an ordinarily resident in Malta), would be liable to pay a minimum tax in Malta, up to a maximum of 5,000 euros, which is only applicable in certain cases and subject to a number of conditions. Such minimum tax applies as from basis year 2018.
的个人若保留其马耳他境外的“ 原永久居住地”, 则 不被视作选择了以马耳他为永久居住地, 从而在马 耳他税务体系下被归类为非永久居住个人 。
另一方面, 《马耳他所得税法案》对个人的税务居 所作以下描述:“ 除税务官员认定的合理的 、 与个人 陈述相符的短暂离境外, 个人主要居住在马耳他” 。 在实际操作中, 拥有马耳他居所要求本人居住在马 耳他境内, 并同马耳他保持数个实质联系( 如拥有 居住在马耳他的家人 、 马耳他银行账户 、 马耳他医 生 、 社会团体会员身份和本地移动电话, 同马耳他 具有商业联系等) 。
每年在马耳他居住超过 183 天的个人一般被认定为 马耳他税务居民, 若在马耳他停留少于以上天数, 则 结合其与马耳他的实质联系进行综合考量 。 因此, 税务居民的判定需考虑实际停留天数和其他因素的 共同作用, 判定结果因人而异 。
马耳他税务系统中另一个重要概念是“ 惯常居所” 。 虽然本地法律未给出明确定义, 但原则上这个概念 指的是在马耳他的“ 持续性停留”, 典型情况下, 在 个人成为马耳他税务居民至少三年后这个概念才适 用 。
对于不以马耳他作为永久居住地的个人而言, 这个 概念尤其重要, 因为这类个人( 一旦惯常性地以马 耳他为居所), 便有义务缴纳最低限度的马耳他税 收, 最高不超过 5000 欧元, 这种情况仅在某些特定 条件下方适用 。 这种最低税务义务条款从 2018 年起 施行 。
征税标准
个人的马耳他税务义务范围取决于其居所 / 惯常居 所和永久居住地 。 2
以马耳他为惯常居所和永久居住地的个人, 其全球 收入和资产收益均属于应税项 。 该规定一般还适用 于马耳他个人和 / 或其配偶 。
不以马耳他为永久居住地的个人居民 / 惯常居民的 以下项目属于马耳他应税项:
• 来源于马耳他的收入和利得( 无论这些收入 / 资产 收益在何处取得)
• 在马耳他取得的外国来源的收入
• 来源于外国的利得不属于马耳他税项, 无论利得是 否是在马耳他取得的 。
上述“ 来源和汇款征税标准” 一般适用于不以马耳他 为永久居住地的 、 但以马耳他为居所的个人( 除非 该个人属于以马耳他为惯常居所和永久居住地个人 的配偶, 这种情况下应使用全球范围征税标准) 。
非居民和非永久居民仅需为来自马耳他的收入和 / 或利得纳税 。 典型情况下, 以来源为判定依据的征