United Nations Pensions Programme Rules
The United Nations Pensions Programme Rules, 2015 (UNPP) contemplate the granting of “special tax status” to individuals who meet a number of conditions. An individual may benefit under this system if he/she is neither a permanent resident nor a long-term resident of Malta and if he/she is in receipt of a UN pension or a Widow’s/Widower’s Benefit of which at least 40% is received in Malta. Such individual may hold a non-executive post on the board of a company resident in Malta or partake in activities related to any institution, trust or foundation of a public character and any other similar organisation or body of persons, which are also of a public character, that is engaged in philanthropic, educational or research and development work in Malta. Beneficiaries may also have household staff providing a service in their qualifying property, as long as all the requisite procedures are satisfied.
Guidance notes on these provisions are available by clicking here.
Any further queries not covered by these notes can be sent by email to email@example.com
Application forms and other documents requested in connection with these Rules are available under the heading Forms.