Employment and Education
Can applicants work in an EU country under the MPRP?
The MPRP does not grant beneficiary any employment rights in the Schengen Area. Therefore s/he will need to apply for a work permit in the Schengen country according to the provisions of that particular country.
Would a minor dependant of a beneficiary be entitled to free education whilst residing in Malta? If so, does this also apply to secondary and tertiary (i.e. University) education?
No, under the MPRP a minor is not entitled to free education. However, if the main applicant or spouse acquires a work permit in Malta, his/her children can apply for an exemption of fees under the applicable single work permit legislation (SL 217.17) and the Education Act.
Does MPRP give beneficiaries any tax benefits?
The MPRP does not provide any tax related status or benefit. The applicable Maltese statutory tax provisions apply to this status.
Nonetheless as a general principle, the basic statutory provisions lay down that Maltese tax for non-Maltese-domiciled individuals is imposed on:
- all chargeable income and capital gains arising in Malta, and on chargeable income arising outside Malta that is remitted to Malta in the case of an individual who is resident in Malta, and
- only chargeable income and capital gains arising in Malta in the case of an individual who is not resident in Malta.
An exception to the above principles applies in the case of individuals holding certain rights under the Status of Long-Term Residents (Third Country Nationals) Regulations and the Free Movement of European Union Nationals and their Family Members Order, who would remain chargeable on a worldwide basis. However, given that the MPRP does not of itself grant such rights, MPRP holders' basic tax position should be governed by the general principles set out in the preceding paragraph.
Every individual would need to determine the tax treatment applicable in his/ her specific situation and thus it is strongly recommended that the advice of a tax consultant be sought.
How can beneficiary and/or dependants apply to set up a business in Malta?
The beneficiary or spouse can apply to launch a business in Malta through the competent authorities, as long as they satisfy the prevailing legislation. A dependant can also take this route without losing his/her residence rights.
Can a beneficiary under the Programme be granted an automatic licence to be employed or to engage in business in Malta?
A certificate of residency under the Malta Permanent Residence Programme does not entitle beneficiary to any employment licences. He/she still needs to apply for a work permit through normal procedures.