Hi everyone,
the following scenario:
- German citizen moving to Malta >183 days etc choosing the Non-Dom Taxation
- self employed doing remote IT Consultancy / Server / Cloud services
- clients are mainly in the US along with their servers also being in the US
- the work i do usually evolves around work being done on their US based servers, only my laptop and body is physically present in Malta, nothing else, contract / server / client / payment etc has any connection to Malta
- money is being paid to my US bank account and not remitted (except for living expenses) to Malta
So question is:
- I register in Malta as self employed (sole trader?)
1) If i do work on my laptop for e.g. my US client on his US servers and getting paid to my US bank account (the clients also dont have any presence or any other connection to Malta) is this classified as foreign income / non remitted and as such not liable to any Malta taxation under Non-Dom?
If no, is the issue me being physically present in Malta although the work takes place on the US server? or is it being registered as self employed and as such all work connected to me is treated as local Malta income?
If any of this is the case:
2) If i fly to e.g. Spain for a week and do my work for the US client there, getting paid in the US etc pp would this then change things? It would surely be foreign income then but would it still be treated as local because of my self-employment registration in Malta? e.g. would really 100% need a foreign corporation so that "foreign income" under Non-Dom would actually take place?
Thanks a lot
Jack