Steuerresidenz in Malta: Der 183-Tage-Test

Malta applies a 183 day calendar year test.

Kalenderjahr (Januar bis Dezember). Das bedeutet, dass dein Tageszähler am 1. Januar zurückgesetzt wird. Tage aus dem Vorjahr werden nicht übertragen.

Wenn du 183 Tage überschreitest, kann Malta dein weltweites Einkommen als Steuerresident besteuern. Die genauen Folgen hängen von deiner persönlichen Situation, geltenden Doppelbesteuerungsabkommen und der Art des Einkommens ab.

Malta treats you as a tax resident if you are ordinarily resident or domiciled in Malta. Sitting alongside that is the 183 day "temporary resident" rule, which says that spending more than 183 days in Malta in a calendar year (aggregate, not continuous) makes you Maltese tax resident for that year. Ordinary residence runs deeper than the day count and is built on long term presence plus intent to stay.

Both arrival and departure days count, and the 183 day test totals all days of presence rather than requiring them to be continuous.

Domicile is a separate, common law concept that Malta inherits from English law. Most of the time it follows your father's domicile or, later, the place you choose as your permanent home. Maltese residents who are not domiciled in Malta are taxed on the remittance basis for their foreign income, which is the lever a lot of newcomers actually care about.

Two named schemes are the headline. The Global Residence Programme (for non EU/EEA/Swiss nationals) and the Residence Programme (for EU/EEA/Swiss nationals) both offer a 15% flat tax on foreign income remitted to Malta, subject to a minimum tax floor and property requirements. For inbound employees in skilled roles, the Highly Qualified Persons rules can also drop tax on Maltese employment income above a threshold to a flat 15%.

Malta has more than 70 tax treaties, almost all built on the OECD model. They allocate taxing rights and provide tiebreakers in dual residence cases.