The Maltese Official Gazette Oct. 17 published Legal Notice No. 250/2025, introducing rules under the Income Tax Act for senior employees of family offices, back offices, and treasury management operations. The legal notice includes measures: 1) applying a flat 15 percent tax rate on income not exceeding 7 million euros (US$8.1 million), with any excess taxed at standard rates, for qualifying employment contracts for senior employees of eligible offices, without the possibility to claim deductions or credits; 2) requiring a minimum annual salary of 65,000 euros (US$75,333) and professional qualifications or specified experience for eligibility; 3) requiring that the individual ...