The Highly Qualified Persons Rules update

In terms of a new legal notice published on 29 January 2021, the Highly Qualified Persons Rules have been updated and extended accordingly.

In accordance with this legal notice, the rules have been extended in that no determinations shall be issued after 31 December 2025. Any such determinations issued must refer to any employment in respect of which the benefit provided by these rules commences by 31st December 2026 and ceases to apply by 31st December 2030.

The updated rules also provide that the beneficiary shall be eligible to two further extensions of five years for EEA and Swiss Nationals or four years for third-country nationals, as the case may be, for his qualifying period, subject to the continued adherence to other provisions. Previously, only a one-time extension was allowed under the Highly Qualified Persons Rules. Following such amendment, the maximum qualifying period shall not exceed a consecutive period of 15 for EEA and swiss nationals or 12 years for third-country nationals, as the case may be, commencing from the year of assessment in which that person is first liable to tax under the provisions of the Income Tax Act.

For more information about the Highly Qualified persons rules visit: Highly Qualified Persons Programme