Highly Qualified Persons (Amendment) Rules 2018 - Nexia BT

Highly Qualified Persons (Amendment) Rules 2018

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Highly Qualified Persons (Amendment) Rules 2018

2018-05-30T06:30:13+00:00 May 29th, 2018|

The tax incentive provided by means of the highly qualified persons rules, originally issued in 2011 has now been extended by virtue of Legal Notice 141 of 2018 by adding selected employees in the Assisted Reproductive Technology Sector to the list of qualifying persons. As from the year of assessment 2018 highly qualified persons that occupy “eligible office” with the Office of the Chief Medical Officer to Government consisting in the following employment positions shall qualify for the special tax rate of 15% on their employment income.

(a)Embryologist;
(b)Responsible Person;
(c)Lead Quality Manager.

For more information kindly contact Antoinette Scerri | Senior Manager | Tax Advisory Services.