Immigration

We advise high-net-worth individuals, business executives, and corporates on citizenship, residency, work permits, and immigration matters across all of our offices. Our immigration, tax, and private client teams work closely together to provide a comprehensive 360-degree service, addressing our clients’ specific needs. Whether in Malta, Italy, Romania, Poland, or the UAE, we  help clients navigate the complexities of citizenship, residence and immigration processes.

The ability to live in or travel to certain countries is often restricted by nationality. In Europe, many of these borders have been removed, making it easier for some to travel, live, retire, or study, while others aspire to gain these freedoms. There are several routes to citizenship, some more jurisdiction specific than others; broadly, these are birth, registration, or naturalisation, or investment.

Several of our clients are after a future that offers options. Our role is to help clients achieve a future which is stable and secure, safeguarding the prosperity of future generations. Our clients are generally high-net-worth to very high-net-worth individuals from a multitude of geographic and ethnic backgrounds, and we are attuned to the cultural nuances of different regions, ensuring this sensitivity is reflected in the services we provide.

Citizenship

Citizenship for exceptional services by merit:

Malta provides a route to citizenship for individuals who significantly contribute to the country’s national interest. This applies to those who offer exceptional service or make outstanding contributions, such as creating employment opportunities, that benefit the Republic of Malta or humanity, or whose naturalisation holds exceptional value for the nation.

Citizenship by birth in Malta:

Citizenship by birth is primarily determined by the citizenship status of the parents at the time of the child’s birth. If a child is born in Malta to at least one Maltese parent, they automatically acquire Maltese citizenship. Children born abroad to Maltese parents may also be eligible for citizenship by descent. The specific criteria can vary, and in some cases, parents may need to register the birth with Maltese authorities to confirm the child’s citizenship status. This form of citizenship ensures that Maltese heritage and cultural ties are preserved across generations.

Citizenship by registration in Malta:

Citizenship by registration is available to individuals who have specific connections to Malta, such as spouses of Maltese citizens, descendants of Maltese nationals, or individuals of Maltese descent. This process is particularly common among individuals who have a Maltese parent or grandparent but were born outside of Malta. The registration process typically involves providing proof of the familial connection. This pathway allows individuals with Maltese roots to formalise their bond with the country and enjoy the benefits of citizenship.

Citizenship by naturalisation in Malta:

Naturalisation is a pathway to citizenship available to long-term residents of Malta who have resided in the country for an extended period. Generally, applicants must have lived in Malta for at least 5 years. The naturalisation process includes proving continuous residence. Applicants must also have good character and no criminal record. This route provides an opportunity for dedicated residents to become full members of the Maltese community, enjoying all the rights and privileges that come with citizenship.

Residence

Malta offers many residence options to non-EU nationals, catering to various needs, from permanent residence to flexible working permits and entrepreneurial ventures. Each programme is designed to provide a unique blend of opportunities and benefits, making Malta an appealing destination for individuals and businesses alike.

Malta Permanent Residence Programme:

The Malta Permanent Residence Programme (MPRP) offers a straightforward route to obtaining permanent residency in Malta. Designed for non-EU nationals, this programme provides a secure and stable living environment with access to the European lifestyle.

To qualify, applicants must fulfil the following requirements:

• Contribution to the Government of Malta;
• Non – refundable administration fee;
• Donation to a registered philanthropic, cultural, sport, scientific, animal welfare or artistic non-governmental organisation or society in Malta; and
• Property acquisition or rental.

Successful applicants and their families can live, work, and study in Malta indefinitely. The MPRP is ideal for those seeking long-term stability and visa free travel across Schengen area.

Nomad Residence Permit:

The Nomad Residence Permit caters for remote workers and digital nomads looking for a temporary yet extended stay in Malta. This innovative programme is ideal for individuals employed or contracted outside of Malta who wish to work remotely from the island. Applicants must demonstrate they can work independently of location and have a stable income. The permit allows for a 1-year stay, which can be renewed 3 times for a total stay of a maximum of 4 years. The permit holder can include family members in his/her application.

Start Up Residence Programme:

Malta’s Start-Up Residence Programme is tailored for entrepreneurs and innovators aiming to establish or expand their business in Europe. Eligible applicants must present a viable business plan and demonstrate the potential for economic contribution. The programme offers residence permits to founders, co-founders, core employees and their family members fostering a collaborative and innovative business community.

The Malta Startup Residence Programme grants a 3-year residence permit, extendable for an additional 5 years, during which beneficiaries can reside in Malta while launching their startup venture.

Malta Tax Residence

Malta provides a variety of tax residence options catering to EU and non-EU nationals, whether seeking favourable tax conditions, a high standard of living, or an ideal retirement destination, Malta’s tax residence programmes offer attractive solutions.

The Residence Programme:

The Residence Programme (TRP) in Malta is designed for EU/EEA/Swiss nationals seeking to benefit from Malta’s attractive tax regime. TRP offers special tax status to individuals who meet specific criteria, including owning or renting property and having a stable income. Successful applicants enjoy a 15% flat tax rate on foreign income remitted to Malta and have the right to reside in Malta. The applicant granted a special tax status in terms of the TRP will need to pay a minimum tax of €15,000. The applicant can include family members in his/her application. This programme is perfect for global citizens seeking a stable and welcoming place to live with the added advantage of a beneficial tax structure.

The Global Residence Programme:

The Global Residence Programme (GRP) targets non-EU/EEA/Swiss nationals who wish to reside in Malta and benefit from its favorable tax environment. The requirements are just the same as those for the TRP, therefore, applicants must purchase or rent property in Malta and have a stable income. GRP beneficiaries enjoy a 15% flat tax rate on foreign income remitted to Malta and have the right to reside in Malta. The applicant granted a special tax status in terms of the GRP will need to pay a minimum tax of €15,000. The applicant can include family members in his/her application.

The Malta Retirement Programme:

The Malta Retirement Programme (MRP) is tailored for EU and non-EU nationals who are looking to retire. Applicants must be receiving a pension that constitutes at least 75% of their total income and must own or rent property in Malta. The MRP offers a 15% flat tax rate on foreign income remitted to Malta, ensuring a tax-efficient retirement. The applicant granted a special tax status in terms of the MRP will need to pay a minimum tax of €7,500. The applicant can include family members in his/her application. This programme is perfect for retirees seeking a peaceful Mediterranean lifestyle with the added advantage of a beneficial tax structure.

Tax Treatment of Highly Skilled Individuals

The Tax Treatment of Highly Skilled Individuals Rules confirm Malta’s commitment to incentivising specialised foreign talent by replacing several separate tax regimes with a single, harmonised framework. The Rules provide for a preferential flat tax rate of 15% on qualifying employment income earned by eligible individuals engaged in regulated sectors. These Rules set out eligibility criteria for new applications whilst also providing transitional provisions for eligible individuals who, as at 31 December 2025 qualified as beneficiaries under the Old Rules (the Highly Qualified Persons Rules. the Qualifying Employment in Innovation and Creativity (Personal Tax) Rules, the Qualifying Employment in Aviation (Personal Tax) Rules, the Qualifying Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities (Personal Tax) Rules, and the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules).

Why WH Partners

Our cross-disciplinary team combines deep knowledge in immigration, tax, and private client services to craft personalized migration strategies. Partner Ramona Azzopardi leads much of the firm’s immigration and residence work, bringing extensive experience in advising high-net-worth individuals on global mobility, relocation, and cross-border tax considerations. With a strong regional footprint (Malta, Italy, Romania, Poland, UAE) and a nuanced understanding of both investor and lifestyle programs, WH Partners helps clients achieve global mobility with confidence and compliance.