MALTA ISLAND

I, Ralf Koklar lived in Malta with my family for five years, during which time our son attended school there. Throughout this period, we worked closely with leading fiduciary firms and accounting professionals, supporting our clients in all relevant matters.
Benefit from this extensive experience and from a well-established network of trusted contacts, which we are happy to share upon request.

Residence, Tax Residency and Citizenship: . . Understanding the Key Differences

Foreign nationals relocating to Malta often encounter three terms that may sound similar but carry very different legal implications:
residence, tax residency, and citizenship.

Residence is an immigration concept. It defines whether a person is legally permitted to live in Malta and under which legal framework.

Tax residency is governed by tax law. It determines whether Malta has the authority to tax an individual and on what basis.

Citizenship defines nationality. By itself, it does not establish tax liability.

While these concepts are related, they do not automatically depend on one another. An individual may hold Maltese residence rights without being considered tax resident. Conversely, a person may be tax resident in Malta without holding Maltese citizenship. Likewise, a Maltese citizen living abroad may have no tax obligations in Malta at all.

The Maltese archipelago lies virtually at the centre of the Mediterranean, 93 km south of Sicily and 288 km north of Africa.

The archipelago consists of three islands: Malta, Gozo and Comino with a total population of over 400,000 inhabitants occupying an area of 316 square kilometers.

Malta is the largest island and the cultural, commercial and administrative centre.

Today, people from all over the world find Malta an attractive place to live, keep their personal residence, incorporate their business and do their banking.

Gozo is the second largest island and is more rural, characterised by fishing, tourism, crafts and agriculture.

Comino, the smallest of the 3 islands, has one hotel and is largely uninhabited.

For over 40 years, our family has been active in real estate worldwide. Today, we continue as a family-run business, providing personal guidance, individual support, and maximum reliability for your investment. We accompany you from the first contact, property selection, and contract execution to ongoing support.