PPRuNe Forums - View Single Post - Best tax residence for freelancers or self-employed pilots (EU, EASA)
Old 13th Jul 2018, 16:26
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Propellerpilot
 
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Originally Posted by CL300
From my lawyer in Malta, domiciled means NATIVE or having the nationality, it does not mean that you have a domicile there.
So if you reside in Malta, but you do not receive money from a maltese company you are NOT taxed ( besides the 5000)
If you do not reside and receive money from Malta you are taxed at 35 % ( except from the list of the 15%)
If you reside, but non-domiciled in Malta you are taxed at 35 % as well ( except from the list of the 15%)

I have no insight about self-employed in Malta.
I think your first or last last point with 35 % could then apply - I'm not sure...
however only on the base of living expenses that are required to pay day to day bills i.e. funds that are actually used in Malta. .
So - what if I only rent (minimum annual 9600€) an appartment there - pay the 5000€ social bill and medical aid ? No inland or EU affiliated revenue or Maltese based income or company connection. Living expenses paid by credit card or bank transaction or drawn cash on day to day demand basis from the ATM on the street corner for example ?

Looks like it will be better to consult a lawer myself in this regard.

Last edited by Propellerpilot; 13th Jul 2018 at 16:37.
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