The Highly Qualified Persons Rules by virtue of Legal Notice 306 of 2012 has also been extended to also employees in the aviation sector. The Eligible employment and offices shall now cover employment with undertakings holding an Air Operators’ Certificate issued by Transport Malta in positions such as Aviation Accountable Managers, Aviation Continuing Airworthiness Inspectors, Aviation Flight Operations Inspectors and Aviation Training Managers. This amendment shall be deemed to have entered into force in January 2012.
In terms of the above-mentioned Rules, a senior employee (who satisfies the conditions in the Rules) would be entitled to opt to pay tax on Malta source employment income at the flat rate of 15%.
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