Highly Qualified Persons (Amendment) Rules, 2015
Persons who are EEA or Swiss nationals and who benefit from the Highly Qualified Persons rules are eligible for a one-time extension of five years to his qualifying period. Therefore such persons may benefit from these rules for a maximum period of ten years. This extension is not available for persons who were resident in Malta before 1st January 2008. The Highly Qualified Persons scheme is to be terminated on the 31st December 2025. The last determinations will be issued by the 31st December 2020 for employment which commences not later than 31st December 2021.