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Employment

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Malta’s Tax Treatment of Highly Skilled Individuals Immigration

Malta’s Tax Treatment of Highly Skilled Individuals

The Tax Treatment of Highly Skilled Individuals Rules, 2026 (L.N. 20 of 2026), (hereinafter referred to as the “Rules”) which came into force on 1st January 2026, introduce a consolidated tax framework aimed at attracting highly skilled professionals to Malta. The Rules replace and unify several legacy rules, including the Highly Qualified Persons Rules and the Qualifying Employment in Aviation (Personal Tax) Rules, into a single structure applicable across multiple regulated and strategic sectors. At their core, the Rules provide for a flat 15% rate of income tax on qualifying employment income, subject to eligibility, income thresholds, and compliance requirements.…
Julian Fenech Adami
12th February 2026
Award in the Practical Applications of Maltese Employment Law News

Award in the Practical Applications of Maltese Employment Law

Mamo TCV Advocates in collaboration with the Foundation for Human Resources Development (FHRD) will once again be organising the course entitled ‘Award in the Practical Applications of Maltese Employment Law’. This course shall consist of a number of lectures on various topics related to Maltese employment law including employment contracts, termination of employment, occupational health and safety matters, employee data processing and immigration issues. The sessions will be held between the 11th and the 20th June. Further details can be obtained through the following link: https://fhrd.org/professional-program/practical-applications-of-maltese-employment-law/
Mamo TCV Advocates
3rd May 2024
Identità Malta Introduces Specialist Employee Initiative and Updates to the Key Employee Initiative Employment and Industrial RelationsImmigration

Identità Malta Introduces Specialist Employee Initiative and Updates to the Key Employee Initiative

Identità Malta, formerly known as Identity Malta, has introduced a new initiative, the Specialist Employee Initiative, aimed at expediting the application process for skilled foreign workers. The initiative promises to process applications within fifteen (15) working days and is an extension of the existing Key Employee Initiative, which fast-tracks applications for highly skilled employees in a managerial or highly technical role within five (5) working days. To qualify for the Specialist Employee Initiative, the following criteria must be met: Minimum gross basic salary of €25,000; The position being offered in Malta is of a professional or technical level; and The…
Julian Fenech Adami
8th January 2024
The Introduction of the Employment Agencies Regulations of 2023 Employment and Industrial Relations

The Introduction of the Employment Agencies Regulations of 2023

The Employment Agencies Regulations of 2023, which will come into force as from the 1st April 2024, introduce a new regime for regulating the services provided by employment agencies, which were, until now, largely unregulated. These Regulations target employment agencies that provide recruitment services, temporary work services and/or outsourcing services. Certain activities such as recruitment performed by an employer for employment in its own business, recruitment by marketing agents on behalf of any employer whose identity is clearly specified in an advertisement and outsourcing agencies offering professional, technical and surveying services, are excluded from the scope of these Regulations. The…
Christine Calleja and Klara Cachia
24th November 2023
MFSA Issues Circular on Proposed Changes to the Companies Act (Cell Companies Carrying on Business of Insurance) Regulations
Court of Appeal Rejects Employee’s Claim for Unfair Dismissal Employment and Industrial RelationsLitigation & Dispute Resolution

Court of Appeal Rejects Employee’s Claim for Unfair Dismissal

On the 15th of September 2023, the Court of Appeal (Inferior Jurisdiction) (Appeal Number: 155/2022 LM) reversed the Industrial Tribunal’s decision that had previously considered that the plaintiff had been unfairly dismissed from his employment with a bank. The Court was tasked with deciding on the employee’s allegations during proceedings which primarily related to claiming discriminatory treatment and unfair dismissal. The employee had embarked on a year-long career break during his employment with the bank after having first obtained permission from management in compliance with the Collective Agreement then in place. The bone of contention revolved around the way in…
Klara Cachia and Christine Calleja
26th September 2023