I understand their is another question on this subject but mine is more specific.

Currently a resident in the Netherland and considering the possibility of emigrating to Malta for a job opportunity, where I will not be in the country for the required 183 days.

For non Maltese residents, in order to obtain tax residency in Malta, one needs to reside in Malta for a period of 183 days in a calendar year. Until this period elapses, the applicable rates of tax for non-residents.

But 1. Under Maltese General Tax Law Non Maltese-domiciled EU Nationals have the right to reside in Malta and are entitled to a very favourable tax treatment: - Capital and overseas capital gains can be remitted tax-free. So if you can live off capital, you pay no tax.

So if my Maltese employer pays my salary into an offshore bank account say in the Netherlands where I'm then no longer a resident, could I be double taxed because my resident will default to the Netherlands and in Malta because I'm a non-residents? Or could I be exempt from tax in Malta and be taxed in the Netherland?

I'm looking for some clarity on subject!

  • 1
    I don't know the answer but note that the fact you would be paid on a Dutch bank account is neither here nor there. It just makes it easier for the belastingdienst to notice something is going on but the real question is whether you fulfil the criteria for tax residency in the Netherlands and/or Malta. You might still owe some money even if you are paid on a bank account in Malta (or Switzerland, or Singapore…) What will you be doing after that? Return to the Netherlands?
    – Gala
    Commented Jan 16, 2016 at 23:33
  • Also I don't see the connection between your situation and the non-resident status/capital gains taxes, you would be working, right?
    – Gala
    Commented Jan 16, 2016 at 23:34
  • Thanks Gala, when it comes to definitions of what Capital and capital gains are, I thought salary or payment to and offshore account could count as capital. But I'm no economist.
    – Discreter
    Commented Jan 18, 2016 at 7:19
  • Where I will return to is still open for discussion as this could become a very long term role. As far as I'm aware I won't pay dutch tax because the company I'll be working for isn't dutch based and the work won't be completed there. So disregarding the Capital gains item, I think I fall under non-domiciled Maltese tax? But I don't know and am looking for clarity.
    – Discreter
    Commented Jan 18, 2016 at 7:23
  • Well, no, you're getting paid to work, that much seems quite simple. You seem to be really focused on the fact that you would be paid on a foreign account but usually it does not matter, at least in principle. It does make it easier to evade detection if you do something funny, but why would you think this has anything to do with capital gains if you are deriving income from your work? Also, this might turn into a long-term role, why assume you will not stay in the country for more than 183 days?
    – Gala
    Commented Jan 24, 2016 at 21:51


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