For some British nationals, Maltese citizenship may be available by descent, offering a direct route to EU citizenship without the need for investing.
Maltese nationality law allows individuals to claim citizenship by descent where they can demonstrate a qualifying lineage to Malta. In practice, this often applies where an applicant can establish at least two consecutive generations of ancestors who were born in Malta, typically a parent and grandparent, or grandparent and great-grandparent, depending on the specific circumstances.
Each application requires a detailed assessment of family lineage, including the verification of Maltese birth, marriage, and other civil status records, as well as confirmation that citizenship was transmitted in accordance with Maltese nationality law in force at the relevant time. Documentary evidence is critical, and eligibility must be assessed on a case-by-case basis.
Tax Framework for British nationals Moving to Malta
Obtaining Maltese immigration status - whether through a residence permit or citizenship - does not, by itself, trigger Maltese taxation. These are generally tax-neutral events. An individual’s Maltese tax position is instead driven by Malta’s key connecting factors, (tax) residence and domicile.
Malta does not operate a statutory “residence test” (such as the UK Statutory Residence Test), nor does it apply deemed domicile rules. Whether a person is treated as tax resident in Malta is assessed based on the relevant facts and circumstances.
As a general rule, individuals who are tax resident in Malta are subject to tax on Maltese-source income and gains, as well as on foreign-source income to the extent it is remitted to Malta (the remittance basis). Foreign-source capital gains are generally not taxable in Malta, even if remitted, where the individual is resident but not domiciled in Malta.
By contrast, individuals who remain non-resident for Maltese tax purposes (for example, because they retain tax residence elsewhere, even if they hold a Maltese residence permit under programmes such as the MPRP) are typically taxable in Malta only on income and gains arising in Malta (the source basis).
Given the above, pre-immigration planning is essential to ensure that the intended immigration route aligns with the individual’s tax profile and objectives. In practice, early planning can help manage the timing of arrival, anticipated remittances, asset and income flows, and the overall structure of the move - avoiding unintended tax outcomes and ensuring the relocation is both compliant and efficient.
Malta as Your European Option
For British nationals, Malta offers a rare balance of familiarity and opportunity. The MPRP provides a clear, family-inclusive route to permanent EU residence post-Brexit, the Global Residence Programme offers a tax-efficient lifestyle solution, and Citizenship opens the door to full EU citizenship for those able to contribute meaningfully to Malta’s future.
With its English-speaking environment, robust legal framework, favourable tax landscape, and outstanding quality of life, Malta remains one of the most compelling European destinations for UK citizens planning their next chapter. Get in touch with us to explore the best option for you.
