The Residence Programme Rules is a programme designated to replace the High Net Worth Individuals – EU/EEA/Swiss Nationals Rules due to the fact that they apply to individuals that are EU, EEA or Swiss nationals who are not Maltese nationals. An EU, EEA or Swiss national who is not domiciled in Malta is taxable only on his Malta source chargeable income and capital gains, and on his foreign source income which is received in Malta. A “beneficiary” who is an EU, EEA or Swiss national but not a Maltese national can be granted special tax status in Malta subject to the satisfaction of a number of conditions set out.

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