EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
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Tax Treatment of Highly Skilled Individuals Rules, 2026
Established in 2011, the Highly Qualified Persons Rules (S.L. 123.126) (“HQP Rules”) in Malta were created to attract specialised professionals to sectors where local expertise is limited, such as financial services, gaming, aviation and assisted reproductive technology.
