- Actuarial Professional,
- Chief Executive Officer;
- Chief Financial Officer;
- Chief Insurance Technical Officer;
- Odds Compiler Specialist;
- Head of Research and Development (including Search Engine Optimisation & Systems Architecture);
- Chief Investment Officer;
- Chief Operations Officer;
- Chief Risk Officer (including Fraud and Investigations Officer);
- Chief Commercial Officer;
- Chief Technology Officer;
- Chief Underwriting Officer;
- Head of Investor Relations;
- Head of Marketing (including Head of Distribution Channels);
- Portfolio Manager;
- Senior Analyst (including Structuring Professional);
- Senior Trader/Trader.
The rules for the scheme came into force with effect from the 1st January 2010 and apply to income that is brought to charge in year of assessment 2011 (basis year 2010). They apply to individuals not domiciled in Malta.
Amendment to the Highly Qualified Persons (Amendment) Rules on 28th September 2012, which shall be deemed to have come into effect as from 1st January 2012, include persons who occupy an eligible office with companies registered in terms of Civil Aviation (Air Operators’ Certificates) Act, holding an air operators’ certificate issued by the competent authority in one of the following positions:
- Chief Operations Officer including Aviation Accountable Manager;
- Aviation Continuing Airworthiness Inspector;
- Aviation Flight Operations Inspector;
- Aviation Training Manager.
Amendments to the Highly Qualified Persons (Amendment) Rules on 31st May 2013 as per LN 152 of 2013, which shall be deemed to have come into effect as from 1st January 2012, include persons who occupy an eligible office with companies registered in terms of Civil Aviation (Air Operators’ Certificates) Act, holding an air operators’ certificate issued by the competent authority in the following position:
- Aviation Ground Operations Manager
As per Legal Notice 225 of 2015, any person who has availed himself of the benefit provided by these rules, shall be eligible, upon application, for a one-time extension of 5 years to his qualifying period, subject to the continued adherance to the other provisions of these rules and provided that:
a) This extension shall not be available to any person who was resident in Malta prior to 1st January 2008 and
b) The Maximum Qualifying Period shall not exceed 10 years of assessment.