The Shareholder / Investor Status

A Shareholder/Investor who meets the minimum investment criteria as mandated by Jobsplus would be eligible for the Maltese entity of which s/he is a shareholder to apply for an employment licence.

Currently, the investment criteria is as follows:

• The Investor must have fully paid up share capital of at least EUR 500,000; or
• Have made a capital expenditure of at least EUR 500,000 that is to be used by the company, such as immovable property, plant and machinery; or
• The company is leading a project that has been formally approved by the relevant authorities.

Whilst beneficiaries of an employment licence are granted residence rights, the individual’s tax status is to be assessed separately based on the criteria applicable for tax residence in terms of domestic law and any applicable double tax treaty.

Our experts can provide professional assistance with a variety of tax and immigration matters.