Resident status - versus tax residence

If I read the other blogs correctly, if one stays in Malta for 183 days or more, one is automatically considered tax resident (right??)

But if one stays in Malta 182 days or less, then one is not able to meet the requirements for Ordinary Residence (immigration status).

So - if one applies for and is granted Ordinary Residence, does that change in immigration status also imply a change in tax residency status?

Is it possible to be tax resident in another jurisdiction, not earning an income that is taxable under Maltese law, and yet be granted Ordinary Residence in Malta based on economic self-sufficiency?

Quite a conundrum.

"if one stays in Malta for 183 days or more, one is automatically considered tax resident " in a calendar year, yes

"But if one stays in Malta 182 days or less, then one is not able to meet the requirements for Ordinary Residence (immigration status)." not true, OR is applied for after 90 days uninterrupted stay

all 4 combinations are possible, namely resident/non-resident, tax resident/non-tax resident

ps you can be tax resident in more than one jurisdiction at a time - you can also be resident in more than one jurisdiction at a time

and domicile is different and further complicates matters....

Thanks George and Toonarmy, for that great simplification! You guys should do standup!

You just have to keep a sense of humour at times like this, don't you?

By the time we bring domicile ... and then citizenship into the mix, it seems a bit like unscrambling an omlette.

Tax residence in 2 jurisdictions can often be resolved through double taxation treaties that prevent unfair treatment.

Ordinary residence in 2 jurisdictions, I guess is for snowbirds that spend six months of the year in 2 countries.

Citizenship might give entitlements to some EU privileges (like freedom of movement) - but without a history of paying tax / social security in an EU country, that may not extend to healthcare benefits, for example.

There's nothing straightforward about all this.

What the heck - whenever you go swimming, you can't see what fish are in the water until you join them - unless you stay at home and just use the pool. I have my snorkel packed and ready!
Bring it on.

JFDI mate JFDI........

Right.

Just a point of clarification, George.
The websites of 2 prominent Malta law firms read:
"Ordinary residence in Malta requires individuals to physically live on the island for a period of six months or more." and
"Minimum Stay: Ordinary Residence: Six months in every year"

That basically implies that, to become ordinary residents of Malta, one will, in consequence, be considered tax residents of Malta. (It you stay to use the services, you should contribute to the cost of delivering them).

As you pointed out, that doesn't necessarily mean that you lose tax resident status in another jurisdiction - you could have tax residence in both.  Then the bilateral treaties come into play to make sure you're not double taxed - but some of your tax goes to both jurisdictions, in a sort of 'fairness' arragement - if I interpret that correctly.

I think a good accountant / tax lawyer would be invaluable.

http://www.foreign.gov.mt/Library/Citiz … A7-EUR.pdf

"It is mandatory for EU nationals and their
family members to be in possession of the
[residence certificate] if their residence in Malta is
for a period exceeding three months"

ps I can recommend John Huber as an accountant - used him for many years (as have several others on this forum)