Expatriates: The immigration process and personal taxation treatment

Dr. Robert Attard | Partner | Tax Policy Leader

Robert Attard is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta, a fellow of GREIT and member of the European Association of Tax Law Professors.

In the IBFD’s 2015-2017 General Report on the Protection of Taxpayers’ Rights he was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. Having served as a panellist at the 2015 IFA Congress he forms part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone) and is also a member of the Supervisory Council of the IBFD/IFA’s “Observatory on the Protection of Taxpayers’ Rights”.

He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo.

The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in cases filed against France, the Netherlands, Bulgaria and Malta.

Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.”

Robert has argued most of Malta's leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time), Zahra v. PM (non bis in idem), Farrugia v. PM (taxation as a violation of the right to property) and Case 160 of 2012 (tax transparency).

Charmaine Tanti | Assistant Manager | Business Tax Compliance 

Charmaine Tanti joined EY Malta in May 2018 and forms part of the Business Tax Compliance Team, specialising in taxation of individuals, being compliance and local and international tax advisory assignments. She originally joined EY as an HR Supervising Associate and was the learning champion of EY’s Talent team.

Charmaine obtained a Bachelor in Accountancy (Hons.) degree from the University of Malta and holds a first in class Diploma in Taxation. Prior to joining EY Malta, Charmaine started her career with PwC in 2009 and worked as a Tax Assistant Manager, specializing in a variety of corporate and individual compliance and advisory assignments. She also formed part of the Global Human Resource Services Team and Funds team.

Charmaine assists various clients in handling their tax affairs in Malta, including structuring of international assignments of expatriates as well as participating in various in-house seminars and lectures as well as external presentations on the subject, including Employment Tax.

Putting tax aside, Charmaine is either juggling her kids’ busy schedules or applying for obstacle course races, which recently have become her favourite thing to do.  

Maria Cassar | Senior | EY Malta’s People Advisory Services 

Maria Cassar joined EY in January 2020 and is a Senior within EY Malta’s People Advisory Services service line, forming part of the firm’s Immigration team. Maria is primarily responsible for handling work and residence permit for EU and Third Country Nationals (including High Net Wealth Individuals) travelling to Malta for the purpose of employment. During her time with EY, Maria has assisted clients with an array of applications, including Single Permit formalities, Intra-Corporate Transferee applications, Notification of Posted Workers in Malta, Employment Licences for Service Providers, Renewal Applications, Long-Term Visa applications, Family Reunification Applications, etc.

As part of the Immigration Team, Maria also handles applications for High Net Wealth Clients who are interested in applying for Maltese Citizenship or Residence by Direct Investment. Maria has gained knowledge on this field of Immigration from her time working with Identity Malta Agency, where she worked with the Malta Individual Investor Programme Agency team – the team responsible for overlooking applications for Citizenship by Direct Investment.

Additionally, Maria is routinely involved in Company Secretarial Work within the firm and is also responsible for the Process for Acceptance of Clients and Engagements within the TAX team.

Maria obtained her Bachelor in European Studies (Hons) degree in 2017 and her Master’s degree in Public Policy Leadership in 2021, both with the University of Malta. Maria is currently reading for a Degree in Law (LLB) at the University of Malta.