The United Nations Pensions Programme

The United Nations Pensions Programme Rules, 2015 (UNPP) contemplate the granting of “special tax status” to individuals who meet a number of conditions. An individual may benefit under this system if he/she is neither a permanent resident nor a long-term resident of Malta and if he/she is in receipt of a UN pension or a Widow’s/Widower’s Benefit of which at least 40% is received in Malta. Such individual may hold a non-executive post on the board of a company resident in Malta or partake in activities related to any institution, trust or foundation of a public character and any other similar organisation or body of persons, which are also of a public character, that is engaged in philanthropic, educational or research and development work in Malta. Beneficiaries may also have household staff providing a service in their qualifying property, as long as all the requisite procedures are satisfied.