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By virtue of Legal Notice 184 of 2015, the United Nations Pensions Programme Rules, 2015 were introduced to attract individuals who are in receipt of a UN Pension which as defined by these rules, means a pension paid out of the United Nations Joint Staff Pension Fund and who do not benefit from any other ‘Special Tax Status’ in Malta.
An individual may benefit under this system if he/she is neither a permanent resident nor a long-term resident of Malta and if he/she is in receipt of a UN pension or a Widow’s/Widower’s Benefit of which at least 40% is received in Malta.
Such individual may hold a non-executive post on the board of a company resident in Malta or partake in activities related to any institution, trust or foundation of a public character and any other similar organisation or body of persons, which are also of a public character, that is engaged in philanthropic, educational or research and development work in Malta.
Beneficiaries may also have household staff providing a service in their qualifying property, provided that the household staff has been providing services regulated by a contract of service to the beneficiary for at least 2 years prior to an application for a special tax status in terms of these rules.