​One of the conditions for the applicability of the special provisions of article 56(17) (Employment outside Malta) is that during the relevant year the employee is not present in Malta for a period or periods that in aggregate exceed 30 days. In calculating the 30-day period for the purpose of this provision, presence in Malta on vacation leave or sick leave is to be disregarded. Presence in Malta in the following scenarios will be treated as if the employee were in Malta on vacation leave and will therefore also be disregarded:

an employee works abroad on a shift basis and stays in Malta in between shifts

an employee works abroad on a time-on / time-off basis and stays in Malta during the time-off periods

an employee works regularly abroad and stays in Malta during weekends and public holidays