- Global residence programme
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- Ordinary residency in Malta
- Grant of Citizenship for Exceptional Services
- Qualifying Employment in Aviation Rule
- Qualifying Employment in Innovation and Creativity (Personal Tax) (Amendment) Rules, 2019
- Qualifying Employment in Maritime and Offshore Oil & Gas Industry Rule
- Direct international tax
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- 2018 Amendments of the Income Tax Act
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The De Minimis Directive establishes what amounts to a de minimis game, and is therefore exempt from the requirement of a license issued by the Authority. In line with this new directive any games which satisfy ALL of the following criteria shall qualify to be considered as a de minimis game and shall therefore be exempt from the requirement to obtain a license:
- it may consist solely in a lottery or raffle-type game
Provided that the Authority reserves the power to determine the nature of the game
- the value of the stake to participate in the game shall not exceed one Euro (€1)
- the value of the prize thereof shall not exceed one hundred Euro (€100)
- the result of the game cannot be based on the outcome of another game.
In terms of the directive, persons may organise a maximum of ten (10) de minimis games per calendar year and no more than two (2) de minimis games in any one calendar month.