E-residency how long til you got yours?

SMeddie wrote:

If you apply for permanent residency in Malta after the qualifying years, the non-domicile argument will be very difficult to prove unless you still maintain sufficient ties with your country of origin.

not really true, its very rare for people to switch domicile unless its their decision, and even then no a simple matter  eg UK says 17 out of 20 years outside the UK to be considered as switching domicile from the Uk, and even then its not guaranteed

MoscowClog wrote:

Should you apply for permanent residency after five years does your tax situation changes? I

MoscowClog

no change unless you become a citizen or change domicile - getting the permanent residence card in itself make no difference

georgeingozo wrote:

SMeddie wrote:

Hi MoscowClog

Once the ID card is issued, you will become an ordinary resident for tax purposes (subjected to the 183 day rule), but not Malta domiciled.

you can be tax resident even if you are not resident - the issuance of the eResidence card doesn't play a part - spend 183 days or more in Malta in a calendar year, and you are tax resident, even if havent applied for an eResidence card, which unless spent 3 months in a row in Malta you wouldn't be entitled to

Because the onus is on you to prove tax residency - An ID Card and applying for a few formalities comes in handy if the authorities in your home country start knocking on your door. Malta tax residency status is not determined by reference to any specific or prescribed rules or formulae. Tax residency status remains essentially a question of fact  determinable in light of all circumstances relevant in the context of an individuals presence in Malta. However to iron-out all ambiguities a resident individual may seek issuance of a Certificate of Tax Residency.

Agree - although its possible to be tax resident in more than one country at a time :-)