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M21084 - The Highly Qualified Persons Rules - Regulatory Framework And Recent Developments (Online)

  • 25 Oct 2021
  • 13:30 - 15:45
  • Online Webinar


Registration Time: 13:15
Sessions Time: 13:30 - 15:45  (15 min break time)
Speakers: Mr Luca Pace & Mr Ian Zahra
Venue: Online Webinar
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €28.00
Non-MIA Members: €50.00
Retired Members: €15.00
Students: €20.00

*Group bookings for 3 or more participants available.


The Highly Qualified Persons Rules, Subsidiary Legislation 123.126 were originally introduced with effect from 1 January 2010 and currently aim at attracting highly qualified persons to occupy certain eligible offices within companies licensed and/or recognised by a number of governmental bodies through which such individuals are, subject to a number of conditions, taxed at a flat rate of 15% on their employment income. Following the latest changes to the Highly Qualified Persons Rules (in terms of Legal Notice 29 of 2021), a number of amendments were introduced with retroactive effect from 31 December 2020 in relation to the applicable benefits under this scheme.


  • Understanding the legal framework behind the Highly Qualified Persons Rules
  • Reviewing the mandatory requirements to benefit from the scheme
  • Tackling practical issues in connection with applications for a formal determination to obtain eligibility under the scheme


    • Introduction to the Highly Qualified Persons Rules, Subsidiary Legislation 123.126
    • Changes enacted by virtue of Legal Notice 29 of 2021
    • Tax guidelines issued by the Commissioner for Revenue
    • Practical considerations
    • Q&A


    The session is intended for practitioners and professionals who currently work with or intend to apply the Highly Qualified Persons Rules and who wish to ensure that their applications are in line with the requirements in terms of the legal framework and the practice adopted by the relevant governmental bodies.


    Ian Zahra is a lawyer by profession and forms part of the international tax team at Deloitte Malta. Following the completion of his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and worked as a teaching assistant at the International Tax Centre (ITC Leiden)
    Luca is a manager within Deloitte Malta’s tax practice, and forms part of the Global Employer Services team, which focuses on individual client tax requirements as well as on employer’s tax related matters in connection with their global workforces. Having joined Deloitte in 2015 upon successful completion of his studies, Luca spent a number of years within the international tax team, having been involved in a number of advisory engagements for clients across a number of industries, whilst specializing on automatic exchange of information. 


    2 Hours Core


    Terms and conditions apply.


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