Highly Qualified Persons Rules have been amended from time to time to include new sectors and categories of highly-qualified persons who could qualify for a 15 per cent tax rate, with a view to enticing foreign workers to Malta for not more than five years so that Maltese personnel can be trained in these sectors.
Answering a parliamentary question by his shadow Tonio Fenech, Finance Minister Edward Scicluna said the sectors involved in the latest amendments were financial services, gaming and the transport and aviation sector. The very latest amendment introduced a new CEO position in entities with a licence to operate aerodromes.