The Highly Qualified Persons Rules (“HQP”) is a programme that allows senior employees engaged by licensed / recognised operators in the financial services, remote gaming and aviation sectors to benefit from a flat rate of 15% tax on employment income derived in respect of work or duties carried out in Malta.
By means of Legal Notice 141 of 2018, these Rules have been extended also to the medical sphere. In fact this Legal Notice has included as Competent Authority, the Office of the Chief Medical Officer to Government.
This amendment is aimed to specifically target the employment in the Assisted Reproductive Technology sector, and the following have been included as eligible employments and offices:
- Responsible Person;
- Lead Quality Manager.
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