Subsidiary Legislation 123.148, Global Residence Programme Rules (consolidated, as amended by L.N. 267 of 2014 and 69 of 2020)

Consolidated S.L. 123.148, Global Residence Programme Rules (L.N. 167 of 2013 as amended by L.N. 267 of 2014 and 69 of 2020), 9 pages: definitions (dependants incl. children under 25 not economically active; qualifying property EUR 275,000 / EUR 220,000 Gozo or south, rent EUR 9,600 / EUR 8,750 a year), EUR 6,000 fee (EUR 5,500 owned property in the south), transfer of status on death, beneficiary conditions, 15% tax with EUR 15,000 minimum payable in full in first and last year, 35% on other income, long-term resident rules with a EUR 10,000 penalty on mandataries, cessation (incl. letting the property and 183 days elsewhere) with a EUR 5,000 penalty, information exchange, mandatary rules, schedule of southern localities. All amounts are unchanged from L.N. 167 of 2013 and already in program_terms; added two dated rule-change events for the amending notices (year precision, as the consolidation prints no dates). Penalties and tax rates are conditions, described here only. No statistics.