A person who is either ordinarily resident or domiciled in Malta is taxable on income and capital gains arising in Malta and on foreign sourced income which is received in Malta. On the other hand, persons who are both ordinarily resident and domiciled in Malta are taxable on all their income accruing, wherever it is arising, that is, they are taxed on a world-wide basis.
For more information please open Malta changes to the remittance basis of taxation
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.