Fenech & Fenech Advocates has, over the years, been very actively involved, through its specialized team of lawyers within the Tax Department, in assisting EU and non-EU nationals in relation to immigration matters.


Permanent Residence Permit Scheme


Malta offers a tax residency scheme, the so called ‘Permanent Residence Scheme’, to persons who are interested in acquiring tax residency in Malta. Persons who opt for the Permanent Residence Scheme are subject to a beneficial tax treatment in Malta (foreign sourced income (not gains) remitted to Malta are taxed at a flat 15% rate). The Tax Department provides legal advice in relation to the Permanent Residence Scheme as well as in relation to other aspects of Malta’s tax regime. In conjunction with the Firm’s corporate services group, we also assist our clients in relation to applications for and the maintenance thereafter of Permanent Residence permits and in satisfying all obligations arising in relation to the Scheme.


Uniform Residence Permits


In terms of Council Regulation 1030/2002 EC, Malta issues Uniform Residence Permits to non-EU nationals wishing to reside in Malta for the purpose of employment, self employment, study, retirement or the Permanent Residence Scheme. The Tax Department provides legal and Tax advice on all matters in relation to Uniform Residence Permits, including with respect to applications for said permits. We also provide assistance to clients taking up residency in Malta, including assistance in obtaining the necessary permits (where required) in relation to the acquisition of immovable property in Malta.


Malta as part of the Schengen Zone


In 2007 Malta joined the Schengen Zone. Non-EU nationals wishing to move freely within the Schengen Countries may make use of Malta’s Diplomatic Missions worldwide as a gate way to Schengen Countries. The Tax Department offers legal assistance in relation to the various forms of Schengen visas and assists clients with applications for Schengen visas. The acquisition of a Schengen visa gives non-EU nationals the opportunity to travel freely for a qualified period of time within the Schengen Countries without the need to apply for a Visa for each Schengen Country to be visited.