{"id":2847,"date":"2025-05-27T11:30:02","date_gmt":"2025-05-27T11:30:02","guid":{"rendered":"https:\/\/info-malta.com\/communicating-with-authorities-from-your-home-country-how-to-correctly-respond-to-information-requests-regarding-malta-structures\/"},"modified":"2025-05-27T11:30:02","modified_gmt":"2025-05-27T11:30:02","slug":"communicating-with-authorities-from-your-home-country-how-to-correctly-respond-to-information-requests-regarding-malta-structures","status":"publish","type":"post","link":"https:\/\/info-malta.com\/en\/communicating-with-authorities-from-your-home-country-how-to-correctly-respond-to-information-requests-regarding-malta-structures\/","title":{"rendered":"Communicating with Authorities from Your Home Country: How to Correctly Respond to Information Requests Regarding Malta Structures"},"content":{"rendered":"<section id=\"TOC\">\n<h2>Table of Contents<\/h2>\n<ul>\n<li><a href=\"#warum-dich-heimatbehoerden-auch-in-malta-finden\">Why Your Home Authorities Can Track You Down in Malta \u2013 and What\u2019s Behind It<\/a><\/li>\n<li><a href=\"#diese-auskunftsersuchen-flattern-in-deinen-briefkasten\">These Information Requests Are Guaranteed to Land in Your Malta Mailbox<\/a><\/li>\n<li><a href=\"#steuerresidenz-malta-was-du-schuldest\">Tax Residency in Malta: What You Really Owe Your Home Country<\/a><\/li>\n<li><a href=\"#schritt-fuer-schritt-behoerdenanfragen-beantworten\">Step by Step: How to Respond Correctly to Official Requests from Germany<\/a><\/li>\n<li><a href=\"#schweizer-oesterreichische-besonderheiten\">Swiss and Austrian Tax Authorities: Key Differences at a Glance<\/a><\/li>\n<li><a href=\"#malta-non-dom-informationspflicht\">Malta Non-Dom Status: What Information You Must Disclose<\/a><\/li>\n<li><a href=\"#dokumente-griffbereit-haben\">These Documents You Should Always Have Ready<\/a><\/li>\n<li><a href=\"#haeufige-fehler-vermeiden\">The Most Common Information Request Mistakes\u2014And How to Avoid Them<\/a><\/li>\n<li><a href=\"#professionelle-hilfe-wann-lohnt-sich\">Professional Help: When Are Tax Advisors and Lawyers Worth It?<\/a><\/li>\n<li><a href=\"#faq\">Frequently Asked Questions<\/a><\/li>\n<\/ul>\n<\/section>\n<p>Thought moving to Malta meant you\u2019d finally escaped the reach of German, Swiss, or Austrian authorities? If only! After a year and a half on the island, I quickly learned: The only thing that changes about mail from back home is that it gets more official. And when that first \u201cInformation Request\u201d lands in your mailbox, you\u2019ll probably be asking yourself: <em>What do they want from me? Do I have to reply? And if so, how?<\/em><\/p>\n<p>After countless conversations with tax advisors, three official information requests of my own, and a minor heart attack at my first letter, I can tell you this: It\u2019s less scary than it looks\u2014if you know what you\u2019re doing. Here, you\u2019ll get the full breakdown on Malta information requests, notification requirements, and how to deal with home authorities the right way.<\/p>\n<section id=\"warum-dich-heimatbehoerden-auch-in-malta-finden\">\n<h2>Why Your Home Authorities Can Track You Down in Malta \u2013 and What\u2019s Behind It<\/h2>\n<p>Malta has been an EU Member State since 2004\u2014which means: the authorities talk to each other. The <strong>automatic exchange of information (AIA)<\/strong> between EU countries ensures your home tax office has a pretty good idea of where you live and what you earn\u2014at least in broad terms.<\/p>\n<h3>The Automatic Exchange of Information: Why Secrecy Doesn\u2019t Work Anymore<\/h3>\n<p>Since 2017, EU countries have been exchanging financial data automatically. In practice, this means: Open a bank account in Malta, and your home tax office is notified. Work and pay tax here? That info also goes home. According to the <strong>EU Directive on Administrative Cooperation (DAC2)<\/strong>, this exchange covers:<\/p>\n<ul>\n<li>Interest income and dividends<\/li>\n<li>Salaries and other earnings<\/li>\n<li>Account balances over \u20ac50,000<\/li>\n<li>Insurance payouts<\/li>\n<li>Rental income from property<\/li>\n<\/ul>\n<p>What does this mean for you? You simply can\u2019t hide. Transparency and accurate reporting are your safest plan.<\/p>\n<h3>Malta Population Register: Why Your Address Doesn\u2019t Stay Private<\/h3>\n<p>As an EU national, you\u2019re free to live in Malta\u2014but after three months, you have to register with the <strong>Expatriate Unit<\/strong> of the Maltese police. This registration is entered into various databases, and through EU queries, home authorities can find your address.<\/p>\n<p>I\u2019ll never forget my first letter from the German tax office\u2014arriving exactly two months after I registered in Malta. Coincidence? I doubt it.<\/p>\n<h3>Common Reporting Standard: Global Flow of Information<\/h3>\n<p>Malta participates in the OECD\u2019s <strong>Common Reporting Standard (CRS)<\/strong>. That means not just EU countries, but more than 100 countries worldwide receive information about your Maltese finances. For most of us, though, the relevant home countries are Germany, Austria, and Switzerland.<\/p>\n<table>\n<thead>\n<tr>\n<th>Country<\/th>\n<th>Information Exchange Since<\/th>\n<th>Scope<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Germany<\/td>\n<td>2017<\/td>\n<td>Fully automatic<\/td>\n<\/tr>\n<tr>\n<td>Austria<\/td>\n<td>2017<\/td>\n<td>Fully automatic<\/td>\n<\/tr>\n<tr>\n<td>Switzerland<\/td>\n<td>2018<\/td>\n<td>Automatic + upon request<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section id=\"diese-auskunftsersuchen-flattern-in-deinen-briefkasten\">\n<h2>These Information Requests Are Guaranteed to Land in Your Malta Mailbox<\/h2>\n<p>Not every official inquiry is created equal. Depending on your situation and home country, you might get different types of information requests. I\u2019ll walk you through the most common scenarios and what\u2019s behind them.<\/p>\n<h3>Tax Residency Verification: The Classic<\/h3>\n<p>This one pops up all the time: Your home country\u2019s tax office wants to know if you really live in Malta\u2014or just on paper. This <strong>residency review<\/strong> usually hits when:<\/p>\n<ul>\n<li>You\u2019ve deregistered in your home country<\/li>\n<li>You\u2019re missing tax returns<\/li>\n<li>High income or capital gains have been reported<\/li>\n<li>Suspicious transaction patterns are spotted<\/li>\n<\/ul>\n<p>Common questions in these requests:<\/p>\n<ol>\n<li>How long have you lived in Malta?<\/li>\n<li>How many days per year do you spend in Malta?<\/li>\n<li>Have you rented or bought residence in Malta?<\/li>\n<li>Where is your central place of work?<\/li>\n<li>Where is your primary centre of life?<\/li>\n<\/ol>\n<h3>Income Audit for Malta Residents<\/h3>\n<p>Especially if you have high income or hold Malta Non-Dom status, home authorities get curious. They want details:<\/p>\n<blockquote>\n<p>What income do you earn in Malta, and what comes from abroad?<\/p>\n<\/blockquote>\n<p>This can get tricky, since in Malta\u2014with Non-Dom status\u2014only income remitted to Malta is taxed. Your home country may see things differently.<\/p>\n<h3>Wealth Enquiries: When There\u2019s Big Money at Stake<\/h3>\n<p>For assets above certain thresholds (in Germany currently \u20ac1 million per person), your home country can request a breakdown of your total assets. That includes:<\/p>\n<ul>\n<li>Bank balances in Malta and worldwide<\/li>\n<li>Properties and their values<\/li>\n<li>Business holdings<\/li>\n<li>Securities and investments<\/li>\n<li>Life insurance and pensions<\/li>\n<\/ul>\n<h3>Social Security Inquiries<\/h3>\n<p>These often come from German health insurance or pensions authorities:<\/p>\n<ul>\n<li>Are you still subject to social security contributions in Germany?<\/li>\n<li>Where are you health-insured?<\/li>\n<li>Do you receive Maltese social benefits?<\/li>\n<\/ul>\n<p>What does this mean for you? Prepare for a range of inquiries and keep a solid record of your Malta residence from day one.<\/p>\n<\/section>\n<section id=\"steuerresidenz-malta-was-du-schuldest\">\n<h2>Tax Residency in Malta: What You Really Owe Your Home Country<\/h2>\n<p>The million-euro question: Am I still subject to taxation back home, or not? It\u2019s a trickier answer than you might think and depends on several factors.<\/p>\n<h3>The 183-Day Rule: More Than Just Counting Days<\/h3>\n<p>Almost all EU countries use the <strong>183-Day Rule<\/strong>: anyone spending more than 183 days a year in the country is tax-resident. But beware\u2014this is just <em>one<\/em> of many criteria.<\/p>\n<p>In Malta, you\u2019re automatically considered tax-resident after 183 days, even if you never register officially. But that doesn\u2019t mean you\u2019re automatically freed from obligations in your home country.<\/p>\n<h3>Germany: Address vs. Place of Usual Residence<\/h3>\n<p>Germany distinguishes between <strong>address<\/strong> and <strong>habitual place of residence<\/strong>. Even if you deregister, the following can still make you taxable there:<\/p>\n<table>\n<thead>\n<tr>\n<th>Factor<\/th>\n<th>Risk of German Tax Liability<\/th>\n<th>Solution<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Residence\/house in Germany<\/td>\n<td>High<\/td>\n<td>Sell or completely rent out<\/td>\n<\/tr>\n<tr>\n<td>German health insurance<\/td>\n<td>Medium<\/td>\n<td>Switch to EU-based insurance<\/td>\n<\/tr>\n<tr>\n<td>German bank account as main account<\/td>\n<td>Medium<\/td>\n<td>Open Maltese main account<\/td>\n<\/tr>\n<tr>\n<td>Family\/partner in Germany<\/td>\n<td>High<\/td>\n<td>Document your centre of life in Malta<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Switzerland: The Cantonal Complexity<\/h3>\n<p>Switzerland is even more complex, as each canton has its own rules. Generally, you remain taxable until you<\/p>\n<ol>\n<li>Deregister officially<\/li>\n<li>Prove your main centre of life is really in Malta<\/li>\n<li>Cut all significant ties to Switzerland<\/li>\n<\/ol>\n<p>Especially tricky: Swiss authorities look very closely at whether your move was <strong>tax-motivated<\/strong>. For assets above 2 million CHF, there\u2019s a <strong>departure tax<\/strong>.<\/p>\n<h3>Austria: Worldwide Income Principle and Double Taxation Treaties<\/h3>\n<p>Austria taxes its residents on worldwide income. That means: As long as you\u2019re an Austrian resident, you must declare <em>all<\/em> income\u2014including that from Malta.<\/p>\n<p>The <strong>Double Taxation Agreement (DTA)<\/strong> between Austria and Malta ensures you don\u2019t pay twice, but you still have to <em>report<\/em> your Malta income in Austria.<\/p>\n<h3>Malta Non-Dom Status: A Hot Button for Home Authorities<\/h3>\n<p>The Maltese <strong>Non-Dom status<\/strong> is highly attractive from a tax perspective, but a red flag for home authorities. You only pay tax on money you bring into Malta\u2014foreign-source income left overseas remains untaxed.<\/p>\n<p>The problem: Your home country may not see things the same way and still treat you as fully taxable.<\/p>\n<p>What does this mean for you? Settle your tax situation with an advisor <em>before<\/em> moving to Malta. Fixing things after the fact is stressful and expensive.<\/p>\n<\/section>\n<section id=\"schritt-fuer-schritt-behoerdenanfragen-beantworten\">\n<h2>Step by Step: How to Respond Correctly to Official Requests from Germany<\/h2>\n<p>When that letter with the official seal arrives, panic is the worst advisor. Here\u2019s how to answer in a structured and legally sound way.<\/p>\n<h3>Step 1: Check and Take Deadlines Seriously<\/h3>\n<p>German tax offices usually give you a <strong>4\u20136 week<\/strong> deadline for responses. These deadlines aren\u2019t negotiable! If you miss them, the tax office can:<\/p>\n<ul>\n<li>Estimate your tax (always on the high side)<\/li>\n<li>Impose fines<\/li>\n<li>Order an audit<\/li>\n<\/ul>\n<p><strong>My tip:<\/strong> Respond immediately, even if you\u2019re still gathering documents. Sending a quick email like \u201cRequest received, documents are being prepared, response will follow by [date]\u201d buys you some time.<\/p>\n<h3>Step 2: Determine the Type of Inquiry<\/h3>\n<p>German authorities use different legal bases for information requests:<\/p>\n<table>\n<thead>\n<tr>\n<th>Legal Basis<\/th>\n<th>Means<\/th>\n<th>Your Obligations<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u00a7 90 AO (General Duty to Cooperate)<\/td>\n<td>General tax cooperation<\/td>\n<td>Truthful information<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 117 AO (Third-Party Request)<\/td>\n<td>You\u2019re asked as a \u201cthird party\u201d about others<\/td>\n<td>Limited obligation<\/td>\n<\/tr>\n<tr>\n<td>EU Mutual Assistance Act<\/td>\n<td>Request on behalf of other EU states<\/td>\n<td>Full cooperation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Step 3: Structure Your Reply Clearly<\/h3>\n<p>A good response to German authorities always follows this pattern:<\/p>\n<blockquote>\n<p><strong>Subject:<\/strong> Your information request dated [date], ref: [reference number]<br \/> <strong>Dear Sir or Madam,<\/strong><br \/> I am responding to your information request of [date] as follows:<\/p>\n<\/blockquote>\n<ol>\n<li><strong>Confirm the details:<\/strong> \u201cI confirm that I have lived in Malta since [date].\u201d<\/li>\n<li><strong>Answer questions individually:<\/strong> Number your answers to match the request<\/li>\n<li><strong>Attach supporting documents:<\/strong> \u201cTo support my statements, I attach the following:\u201d<\/li>\n<li><strong>Indicate willingness to cooperate:<\/strong> \u201cShould you have any further questions, please let me know.\u201d<\/li>\n<\/ol>\n<h3>Step 4: Gather the Right Documents<\/h3>\n<p>For information requests about Malta residence, you\u2019ll usually need:<\/p>\n<ul>\n<li><strong>Malta Registration Certificate:<\/strong> From the Expatriate Unit or Local Council<\/li>\n<li><strong>Lease or purchase agreement:<\/strong> Proof of residence<\/li>\n<li><strong>Utility bills:<\/strong> Electricity, water, internet bills in your name<\/li>\n<li><strong>Malta Tax Residence Certificate:<\/strong> From the Maltese tax office<\/li>\n<li><strong>Bank statements:<\/strong> Maltese account as your main account<\/li>\n<li><strong>Proof of stay:<\/strong> Flight tickets, boarding passes, credit card receipts<\/li>\n<\/ul>\n<h3>Step 5: Consider Legal Counsel<\/h3>\n<p>For more complex cases, or larger tax amounts, you should consult a German tax advisor\u2014especially if:<\/p>\n<ul>\n<li>Estimates are threatened<\/li>\n<li>Your Non-Dom status is questioned<\/li>\n<li>Multiple years are affected<\/li>\n<li>Businesses or property are involved<\/li>\n<\/ul>\n<p>What does this mean for you? Take official requests seriously, but don\u2019t let them intimidate you. With proper documentation and a structured response, you\u2019ll manage fine.<\/p>\n<\/section>\n<section id=\"schweizer-oesterreichische-besonderheiten\">\n<h2>Swiss and Austrian Tax Authorities: Key Differences at a Glance<\/h2>\n<p>Swiss and Austrian authorities operate differently from their German counterparts. Here are the most important distinctions to be aware of.<\/p>\n<h3>Switzerland: Different Practices by Canton<\/h3>\n<p>In Switzerland, a lot depends on your canton of origin. Zurich, Geneva, and Basel-Stadt are especially strict about Malta moves, while smaller cantons are often more pragmatic.<\/p>\n<h4>Typical Swiss Requests:<\/h4>\n<ul>\n<li><strong>Departure declaration:<\/strong> Detailed explanation of your move to Malta<\/li>\n<li><strong>Statement of assets:<\/strong> Full asset snapshot on your departure date<\/li>\n<li><strong>Business relationships:<\/strong> Swiss customers, suppliers, investments<\/li>\n<li><strong>Family status:<\/strong> Where do spouse and children live?<\/li>\n<\/ul>\n<h4>Swiss Departure Tax When Moving to Malta:<\/h4>\n<p>Have assets over 2 million CHF? It gets expensive: Switzerland taxes \u201chidden reserves\u201d and capital gains <em>as if<\/em> you\u2019d sold everything. This <strong>departure tax<\/strong> can also apply even when moving to Malta.<\/p>\n<table>\n<thead>\n<tr>\n<th>Assets<\/th>\n<th>Departure Tax<\/th>\n<th>Deferral Possible?<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Under 2m CHF<\/td>\n<td>None<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>2\u20135m CHF<\/td>\n<td>On hidden reserves<\/td>\n<td>Yes, with collateral<\/td>\n<\/tr>\n<tr>\n<td>Over 5m CHF<\/td>\n<td>Full amount<\/td>\n<td>Difficult<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Austria: Global Income Principle and EU Information Exchange<\/h3>\n<p>Austrian tax offices keep a close eye on Malta residents, as they take the global income principle seriously.<\/p>\n<h4>Key Points for Austria:<\/h4>\n<ul>\n<li><strong>Tax liability until deregistration:<\/strong> Even if staying over 183 days in Malta<\/li>\n<li><strong>Progression clause:<\/strong> Malta income increases Austrian tax rate<\/li>\n<li><strong>CFC rules:<\/strong> For controlled foreign companies<\/li>\n<\/ul>\n<h4>Typical Austrian Information Requests:<\/h4>\n<ol>\n<li>What income have you earned in Malta?<\/li>\n<li>Founded or acquired any Maltese companies?<\/li>\n<li>What are your worldwide investment earnings?<\/li>\n<li>Do you still have Austrian business relations?<\/li>\n<\/ol>\n<h3>Deadlines and Remedies: Country Differences<\/h3>\n<table>\n<thead>\n<tr>\n<th>Country<\/th>\n<th>Reply Deadline<\/th>\n<th>Legal Remedies<\/th>\n<th>Special Features<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Germany<\/td>\n<td>4\u20136 weeks<\/td>\n<td>Objection possible<\/td>\n<td>Estimation powers<\/td>\n<\/tr>\n<tr>\n<td>Switzerland<\/td>\n<td>30 days<\/td>\n<td>Appeal to canton<\/td>\n<td>Canton-specific<\/td>\n<\/tr>\n<tr>\n<td>Austria<\/td>\n<td>1 month<\/td>\n<td>Appeal to BFG<\/td>\n<td>Intensive EU cooperation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Avoiding Linguistic Pitfalls<\/h3>\n<p>When dealing with Swiss and Austrian authorities, use the correct terminology:<\/p>\n<ul>\n<li><strong>Switzerland:<\/strong> \u201cDeparture\u201d not \u201cmove\u201d, \u201ctax domicile\u201d not \u201cresidence\u201d<\/li>\n<li><strong>Austria:<\/strong> \u201cCentre of vital interests\u201d not \u201cmain centre of life\u201d<\/li>\n<li><strong>Both:<\/strong> Precise dates, never vague time frames<\/li>\n<\/ul>\n<p>What does this mean for you? Learn your home country\u2019s specific regulations and tailor your responses accordingly.<\/p>\n<\/section>\n<section id=\"malta-non-dom-informationspflicht\">\n<h2>Malta Non-Dom Status: What Information You Must Disclose<\/h2>\n<p>The Malta Non-Dom status is brilliant from a tax perspective\u2014but a magnet for home-country officials. Here\u2019s what you\u2019re required to disclose (and what you aren\u2019t).<\/p>\n<h3>What Exactly Is Malta Non-Dom Status?<\/h3>\n<p>As a <strong>Non-Domiciled Resident<\/strong> in Malta, you only pay tax on earnings remitted to Malta (remittance basis). Foreign-source income left abroad is tax-free. Sounds too good to be true\u2014and that\u2019s precisely why home authorities scrutinize it.<\/p>\n<h3>The Information You Must Provide When Non-Dom<\/h3>\n<p>When authorities request details about your Non-Dom status, you\u2019ll typically need to supply the following:<\/p>\n<h4>Basic Non-Dom Information:<\/h4>\n<ul>\n<li><strong>Status proof:<\/strong> Copy of Malta Tax Residence Certificate<\/li>\n<li><strong>Application documents:<\/strong> Original Non-Dom application with reasoning<\/li>\n<li><strong>Domicile statement:<\/strong> Why you are not domiciled in Malta<\/li>\n<li><strong>Length of stay:<\/strong> Exact number of days in Malta per calendar year<\/li>\n<\/ul>\n<h4>Income and Its Taxation:<\/h4>\n<ol>\n<li><strong>Maltese earnings:<\/strong> Fully taxable in Malta<\/li>\n<li><strong>Foreign earnings remitted to Malta:<\/strong> Taxable in Malta<\/li>\n<li><strong>Foreign earnings left abroad:<\/strong> Tax-free in Malta<\/li>\n<\/ol>\n<table>\n<thead>\n<tr>\n<th>Type of Income<\/th>\n<th>Taxed in Malta<\/th>\n<th>Taxed in Home Country<\/th>\n<th>Reporting Required<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Maltese salary<\/td>\n<td>Yes (35%)<\/td>\n<td>Usually not (DTA)<\/td>\n<td>Yes<\/td>\n<\/tr>\n<tr>\n<td>German dividends (not remitted)<\/td>\n<td>No<\/td>\n<td>Disputed<\/td>\n<td>Yes<\/td>\n<\/tr>\n<tr>\n<td>Swiss interest (remitted)<\/td>\n<td>Yes (35%)<\/td>\n<td>Offset<\/td>\n<td>Yes<\/td>\n<\/tr>\n<tr>\n<td>Crypto gains (not remitted)<\/td>\n<td>No<\/td>\n<td>Disputed<\/td>\n<td>Yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>The Remittance Trap: What \u201cBringing Money to Malta\u201d Really Means<\/h3>\n<p>Here\u2019s where it gets tricky. <strong>Remittance<\/strong> isn\u2019t just a direct transfer\u2014indirect transfers can also get you into trouble:<\/p>\n<ul>\n<li><strong>Credit card payments:<\/strong> Using a foreign card for Malta spending<\/li>\n<li><strong>Online purchases:<\/strong> Amazon orders delivered to Malta but paid from a foreign account<\/li>\n<li><strong>Investments:<\/strong> Buying Maltese property with foreign money<\/li>\n<li><strong>Family support:<\/strong> Partner wires money from a foreign account<\/li>\n<\/ul>\n<h3>Documentation Requirements for Non-Dom Status<\/h3>\n<p>As a Non-Dom, you must keep meticulous records:<\/p>\n<h4>Malta Residence:<\/h4>\n<ul>\n<li>Entry\/exit stamps<\/li>\n<li>Flight tickets and boarding passes<\/li>\n<li>Credit card statements showing Maltese transactions<\/li>\n<li>Utility bills and rent payments<\/li>\n<\/ul>\n<h4>Income Tracking:<\/h4>\n<ul>\n<li>Separate accounts for remitted\/non-remitted income<\/li>\n<li>Detailed records of all transfers<\/li>\n<li>Receipts for all Malta expenses<\/li>\n<li>Annual calculation of total remittances<\/li>\n<\/ul>\n<h3>Common Points of Contention with Home Authorities<\/h3>\n<p>Authorities will almost certainly make these arguments:<\/p>\n<blockquote>\n<p><strong>Authority:<\/strong> \u201cNon-Dom status is tax evasion and won\u2019t be recognized.\u201d<br \/> <strong>Your response:<\/strong> \u201cMalta is an EU member with valid double taxation agreements. My Non-Dom status is legal.\u201d<\/p>\n<\/blockquote>\n<blockquote>\n<p><strong>Authority:<\/strong> \u201cYou\u2019re still fully taxable in [home country].\u201d<br \/> <strong>Your response:<\/strong> \u201cI live more than 183 days in Malta and my centre of life is here. Proof attached.\u201d<\/p>\n<\/blockquote>\n<h3>Defending Your Non-Dom Status: How to Argue Effectively<\/h3>\n<p>If your Non-Dom status is challenged, stick to these arguments:<\/p>\n<ol>\n<li><strong>Emphasize legality:<\/strong> Malta is an EU member; Non-Dom is EU-compliant<\/li>\n<li><strong>Prove substance:<\/strong> Real residence, real business activity<\/li>\n<li><strong>Invoke DTA protection:<\/strong> Double tax treaties are on your side<\/li>\n<li><strong>Demand proportionality:<\/strong> Insist on respect for EU fundamental rights<\/li>\n<\/ol>\n<p>What does this mean for you? Non-Dom status is entirely legal\u2014but you must document thoroughly and be prepared to defend yourself against inquiries.<\/p>\n<\/section>\n<section id=\"dokumente-griffbereit-haben\">\n<h2>These Documents You Should Always Have Ready<\/h2>\n<p>Good documentation is your best defense against information requests. Here\u2019s what you should collect and how to keep it organized.<\/p>\n<h3>The Malta Residency File: Your Key Asset<\/h3>\n<p>Create both a physical and a digital folder for anything related to your residence status. Your file should cover the following areas:<\/p>\n<h4>Section 1: Official Registrations<\/h4>\n<ul>\n<li><strong>Expatriate Registration Card:<\/strong> Key proof of Malta residence<\/li>\n<li><strong>Local Council registration:<\/strong> Confirmation of residence registration<\/li>\n<li><strong>Deregistration certificate from home:<\/strong> If available<\/li>\n<li><strong>Malta ID Card:<\/strong> For long-term residents<\/li>\n<\/ul>\n<h4>Section 2: Proof of Address<\/h4>\n<ul>\n<li><strong>Lease or purchase agreement:<\/strong> Current address in Malta<\/li>\n<li><strong>Utility bills:<\/strong> Electricity, water, internet in your name<\/li>\n<li><strong>Malta bank account opening:<\/strong> Declared as main account<\/li>\n<li><strong>Proof of insurance:<\/strong> Health, liability, home contents<\/li>\n<\/ul>\n<h4>Section 3: Tax Documents<\/h4>\n<table>\n<thead>\n<tr>\n<th>Document<\/th>\n<th>Purpose<\/th>\n<th>Update Frequency<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Tax Residence Certificate<\/td>\n<td>Proof of Malta tax residence<\/td>\n<td>Annually<\/td>\n<\/tr>\n<tr>\n<td>Non-Dom Status Certificate<\/td>\n<td>Proof of privileged taxation<\/td>\n<td>Upon renewal<\/td>\n<\/tr>\n<tr>\n<td>Malta Tax Returns<\/td>\n<td>Filed tax returns<\/td>\n<td>Annually<\/td>\n<\/tr>\n<tr>\n<td>Tax Compliance Certificate<\/td>\n<td>Proof of proper tax payment<\/td>\n<td>As needed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Proof of Stay System: Daily Documentation<\/h3>\n<p>Authorities love poking holes in your 183 days\u2014so you need a rock-solid system:<\/p>\n<h4>Digital Stay Tracking:<\/h4>\n<ol>\n<li><strong>Excel spreadsheet:<\/strong> Log location and activity each day<\/li>\n<li><strong>Keep all flight tickets:<\/strong> Save every boarding pass<\/li>\n<li><strong>Passport stamps:<\/strong> Snap a photo of each stamp<\/li>\n<li><strong>Credit card tracking:<\/strong> Transactions show your location<\/li>\n<\/ol>\n<h4>My Proven Stay Table:<\/h4>\n<table>\n<thead>\n<tr>\n<th>Date<\/th>\n<th>Location<\/th>\n<th>Activity<\/th>\n<th>Proof<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>01\/01\/2025<\/td>\n<td>Valletta, Malta<\/td>\n<td>Workplace<\/td>\n<td>Caf\u00e9 credit card<\/td>\n<\/tr>\n<tr>\n<td>02\/01\/2025<\/td>\n<td>Sliema, Malta<\/td>\n<td>Home office<\/td>\n<td>Internet bill<\/td>\n<\/tr>\n<tr>\n<td>15\/01\/2025<\/td>\n<td>Berlin, Germany<\/td>\n<td>Client visit<\/td>\n<td>Flight ticket + hotel<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Financial Documentation: Transparent Money Flows<\/h3>\n<p>Especially with Non-Dom status, you must track every euro:<\/p>\n<h4>Account System for Non-Dom:<\/h4>\n<ul>\n<li><strong>Malta Account 1:<\/strong> Only Maltese earnings<\/li>\n<li><strong>Malta Account 2:<\/strong> Only remitted foreign earnings<\/li>\n<li><strong>Foreign account:<\/strong> Non-remitted income (never transfer to Malta!)<\/li>\n<li><strong>Expense tracking:<\/strong> Which account paid for what?<\/li>\n<\/ul>\n<h4>Proof for All Transactions:<\/h4>\n<ul>\n<li>Transfer receipts with purpose<\/li>\n<li>Credit card statements<\/li>\n<li>Exchange rate proofs for currency conversions<\/li>\n<li>Notes explaining larger transactions<\/li>\n<\/ul>\n<h3>Backup Strategy: Never Put All Your Eggs in One Basket<\/h3>\n<p>Imagine your laptop is stolen or your flat burns down. So:<\/p>\n<ul>\n<li><strong>Cloud backup:<\/strong> All documents in an encrypted cloud<\/li>\n<li><strong>Physical copies:<\/strong> Key documents printed out<\/li>\n<li><strong>Bank safe:<\/strong> For especially important originals<\/li>\n<li><strong>Trusted person:<\/strong> Someone who can access in an emergency<\/li>\n<\/ul>\n<h3>Annual Document Review: Keep Everything Current<\/h3>\n<p>At least once a year, go through your documentation:<\/p>\n<ol>\n<li><strong>Renew expired documents<\/strong><\/li>\n<li><strong>Add new proofs<\/strong><\/li>\n<li><strong>Optimize digital filing<\/strong><\/li>\n<li><strong>Test your backup system<\/strong><\/li>\n<\/ol>\n<p>What does this mean for you? Invest time in organized documentation\u2014it\u2019s priceless when the first official letter arrives.<\/p>\n<\/section>\n<section id=\"haeufige-fehler-vermeiden\">\n<h2>The Most Common Information Request Mistakes\u2014And How to Avoid Them<\/h2>\n<p>From my own experience and conversations with other Malta residents, I can say: Most problems with home authorities are self-inflicted. Here are the top pitfalls.<\/p>\n<h3>Mistake #1: Ignoring or Underestimating Deadlines<\/h3>\n<p><strong>The classic rookie error:<\/strong> You think being a few days late doesn\u2019t matter. Wrong! German, Austrian, and Swiss authorities are ruthless with deadlines.<\/p>\n<h4>What Happens If You Miss the Deadline:<\/h4>\n<ul>\n<li><strong>Germany:<\/strong> Tax estimate (not in your favor)<\/li>\n<li><strong>Switzerland:<\/strong> Fines up to 10,000 CHF<\/li>\n<li><strong>Austria:<\/strong> Regulatory fines and audits<\/li>\n<\/ul>\n<p><strong>How to avoid it:<\/strong> Immediately enter deadlines in your calendar and build in margin. My rule: Send your reply at least one week before the deadline.<\/p>\n<h3>Mistake #2: Disclosing Too Little or Too Much<\/h3>\n<p>It\u2019s a fine balance: Too little information looks uncooperative; too much can be used against you.<\/p>\n<table>\n<thead>\n<tr>\n<th>Too Little<\/th>\n<th>Too Much<\/th>\n<th>Just Right<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>I live in Malta<\/td>\n<td>I earn X in Malta, Y in Germany, Z in Switzerland&#8230;<\/td>\n<td>I have lived in Malta since [date], proof attached<\/td>\n<\/tr>\n<tr>\n<td>No German income<\/td>\n<td>Full list of all accounts<\/td>\n<td>See attachment for foreign earnings<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Mistake #3: Phone Calls vs. Written Answers<\/h3>\n<p><strong>Never give information by phone!<\/strong> The nice case worker on the phone might sound friendly, but everything you say can be used against you later.<\/p>\n<blockquote>\n<p><strong>Correct reply for phone calls:<\/strong><br \/> \u201cI\u2019ll be happy to answer all questions in writing. Could you please send me an official request?\u201d<\/p>\n<\/blockquote>\n<h3>Mistake #4: Explaining Non-Dom Status Incorrectly<\/h3>\n<p>The Non-Dom status is complex and many people explain it incorrectly to authorities.<\/p>\n<h4>Wrong (problematic) explanations:<\/h4>\n<ul>\n<li>\u201cI don\u2019t pay tax in Malta\u201d \u274c<\/li>\n<li>\u201cMy foreign income is tax-free\u201d \u274c<\/li>\n<li>\u201cMalta is a tax haven\u201d \u274c<\/li>\n<\/ul>\n<h4>Correct explanations:<\/h4>\n<ul>\n<li>\u201cI pay Malta tax on remitted income\u201d \u2705<\/li>\n<li>\u201cIncome not brought to Malta is not subject to Malta tax\u201d \u2705<\/li>\n<li>\u201cMalta applies the remittance principle\u201d \u2705<\/li>\n<\/ul>\n<h3>Mistake #5: Neglecting Documentation<\/h3>\n<p>Many people collect documents, but not in an organized, complete way.<\/p>\n<h4>Typical documentation sins:<\/h4>\n<ul>\n<li>Throwing away boarding passes<\/li>\n<li>Not recording days of residence<\/li>\n<li>Utility bills not in your name<\/li>\n<li>Didn\u2019t declare Maltese bank as \u201cmain account\u201d<\/li>\n<li>No systematic remittance tracking<\/li>\n<\/ul>\n<h3>Mistake #6: Emotional Rather than Factual Responses<\/h3>\n<p>Information requests can be frustrating, but getting emotional harms only you.<\/p>\n<table>\n<thead>\n<tr>\n<th>Emotional (bad)<\/th>\n<th>Factual (good)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>This is harassment!<\/td>\n<td>I am responding to your request as follows:<\/td>\n<\/tr>\n<tr>\n<td>My emigration was legal!<\/td>\n<td>My centre of life has been in Malta since [date]<\/td>\n<\/tr>\n<tr>\n<td>You don\u2019t have the right!<\/td>\n<td>On the legal basis of your request, I would like to note:<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Mistake #7: Contradictory Statements Over Time<\/h3>\n<p>Authorities have a long memory. Contradictions between different answers destroy your credibility.<\/p>\n<h4>Common contradictions:<\/h4>\n<ul>\n<li>Different Malta arrival dates<\/li>\n<li>Changing declarations of days spent<\/li>\n<li>Inconsistent statements about business activity<\/li>\n<li>Differing asset details<\/li>\n<\/ul>\n<p><strong>Solution:<\/strong> Keep a \u201crequest journal\u201d with all prior responses and statements.<\/p>\n<h3>Mistake #8: Legal Advice from Facebook Groups<\/h3>\n<p>Malta expat groups are great for restaurant tips, but risky on tax issues.<\/p>\n<blockquote>\n<p><strong>Typical groupchat \u201cadvice\u201d:<\/strong><br \/> \u201cJust ignore it, nothing happened to me!\u201d or \u201cI told them I won\u2019t give information.\u201d<\/p>\n<\/blockquote>\n<p><strong>Reality:<\/strong> Every case is different and bad advice can get expensive.<\/p>\n<h3>Mistake #9: Skimping on Translations<\/h3>\n<p>Maltese documents are often in English or Malti\u2014home authorities expect German\/Swiss\/Austrian translations.<\/p>\n<h4>Translation rules:<\/h4>\n<ul>\n<li><strong>Certified translations:<\/strong> Required for official documents<\/li>\n<li><strong>Self-made translations:<\/strong> Only for less important proofs<\/li>\n<li><strong>Include originals:<\/strong> Always send the original as well<\/li>\n<\/ul>\n<h3>Prevention: How to Avoid Problems From the Start<\/h3>\n<ol>\n<li><strong>Proactive communication:<\/strong> Notify your home tax office of your Malta move promptly<\/li>\n<li><strong>Annual updates:<\/strong> Send status updates even if not requested<\/li>\n<li><strong>Pre-move consultation:<\/strong> Clarify tax situation beforehand<\/li>\n<li><strong>Continuous documentation:<\/strong> Start your record-keeping from day one<\/li>\n<\/ol>\n<p>What does this mean for you? Most problems come from ignorance and negligence. With a systematic approach, you can avoid 90% of pitfalls.<\/p>\n<\/section>\n<section id=\"professionelle-hilfe-wann-lohnt-sich\">\n<h2>Professional Help: When Are Tax Advisors and Lawyers Worth It?<\/h2>\n<p>I\u2019m a big fan of doing things yourself, but there are times when professional help saves you money and headaches. Here\u2019s my take on when it makes sense.<\/p>\n<h3>When You Absolutely Need an Expert<\/h3>\n<p>There are situations where expert advice is indispensable. Don\u2019t hesitate if you\u2019re facing any of these:<\/p>\n<h4>High Financial Risks:<\/h4>\n<ul>\n<li><strong>Tax back-payments over \u20ac10,000<\/strong><\/li>\n<li><strong>Tax office threatening estimates<\/strong><\/li>\n<li><strong>Departure tax at stake (Switzerland)<\/strong><\/li>\n<li><strong>Suspected tax evasion<\/strong><\/li>\n<\/ul>\n<h4>Complex Structures:<\/h4>\n<ul>\n<li><strong>Maltese companies with cross-border transactions<\/strong><\/li>\n<li><strong>Interests in German\/Swiss companies<\/strong><\/li>\n<li><strong>Property in multiple countries<\/strong><\/li>\n<li><strong>Family across different countries<\/strong><\/li>\n<\/ul>\n<h4>Legal Uncertainty:<\/h4>\n<ul>\n<li><strong>Conflicting interpretations between countries<\/strong><\/li>\n<li><strong>New case law or legislative changes<\/strong><\/li>\n<li><strong>Double taxation agreement issues<\/strong><\/li>\n<li><strong>EU law versus national law<\/strong><\/li>\n<\/ul>\n<h3>German Tax Advisors: What They Cost and Deliver<\/h3>\n<p>German tax advisors vary in their Malta expertise, and not everyone understands international structures.<\/p>\n<table>\n<thead>\n<tr>\n<th>Service<\/th>\n<th>Cost<\/th>\n<th>Benefit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>One-off advice about Malta move<\/td>\n<td>\u20ac500\u20131,500<\/td>\n<td>Very high<\/td>\n<\/tr>\n<tr>\n<td>Response to information request<\/td>\n<td>\u20ac300\u2013800<\/td>\n<td>High<\/td>\n<\/tr>\n<tr>\n<td>Representation in an audit<\/td>\n<td>\u20ac150\u2013300\/hour<\/td>\n<td>Indispensable<\/td>\n<\/tr>\n<tr>\n<td>Ongoing support (annual)<\/td>\n<td>\u20ac1,000\u20133,000<\/td>\n<td>Medium<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>How to Find the Right German Tax Advisor:<\/h4>\n<ol>\n<li><strong>Check specialization:<\/strong> Experience with international\/Malta clients<\/li>\n<li><strong>Request references:<\/strong> Other Malta clients as references<\/li>\n<li><strong>Book an initial consultation:<\/strong> Test expertise with concrete questions<\/li>\n<li><strong>Assess their network:<\/strong> Contacts to Maltese colleagues?<\/li>\n<\/ol>\n<h3>Swiss and Austrian Experts: Special Considerations<\/h3>\n<h4>Swiss Tax Advisors and Malta:<\/h4>\n<p>Swiss advisors are usually cautious about Malta structures because of strict local authorities. Advantages:<\/p>\n<ul>\n<li>Intimately familiar with Swiss official practice<\/li>\n<li>Understand departure tax<\/li>\n<li>Experienced with cantonal differences<\/li>\n<\/ul>\n<p><strong>Swiss fees:<\/strong> 200\u2013500 CHF\/hour for Malta expertise<\/p>\n<h4>Austrian Tax Advisors:<\/h4>\n<p>Austrian advisors tend to be more pragmatic with Malta solutions, but you\u2019ll need someone with solid EU law knowledge.<\/p>\n<p><strong>Austrian fees:<\/strong> \u20ac120\u2013300\/hour<\/p>\n<h3>Maltese Advisors: When Are They Useful?<\/h3>\n<p>You need Maltese tax consultants and lawyers for local matters, but they often struggle with home-country communication.<\/p>\n<h4>Good for:<\/h4>\n<ul>\n<li><strong>Non-Dom applications and renewals<\/strong><\/li>\n<li><strong>Malta tax compliance<\/strong><\/li>\n<li><strong>Local company formation<\/strong><\/li>\n<li><strong>Tax residence certificates<\/strong><\/li>\n<\/ul>\n<h4>Not suited for:<\/h4>\n<ul>\n<li>German\/Swiss\/Austrian tax law<\/li>\n<li>Dealing with home authorities<\/li>\n<li>Interpreting tax treaties<\/li>\n<li>Country-specific documentation<\/li>\n<\/ul>\n<h3>The Hybrid Solution: Coordinated Advice<\/h3>\n<p>For complex situations, I work with a <strong>team of advisors<\/strong>:<\/p>\n<ul>\n<li><strong>German tax advisor:<\/strong> For dealing with home authorities<\/li>\n<li><strong>Maltese advisor:<\/strong> For local Malta compliance<\/li>\n<li><strong>Lawyer (as needed):<\/strong> For legal disputes<\/li>\n<\/ul>\n<p><strong>Cost advantage:<\/strong> Everyone sticks to what they know best.<\/p>\n<h3>When You Don\u2019t Need an Advisor (and Save Money)<\/h3>\n<p>Not every request justifies the expense. You can reply yourself if it\u2019s about:<\/p>\n<ul>\n<li><strong>Simple residency confirmations<\/strong><\/li>\n<li><strong>Routine questions about days present<\/strong><\/li>\n<li><strong>Standard requests for income information<\/strong><\/li>\n<li><strong>Document requests<\/strong><\/li>\n<\/ul>\n<h4>My Rule of Thumb:<\/h4>\n<blockquote>\n<p>If the potential tax at stake is under \u20ac5,000 and the facts are clear, reply yourself. For anything bigger\u2014get advice.<\/p>\n<\/blockquote>\n<h3>Tax Deductibility of Advisory Fees<\/h3>\n<p>The good news: Advice costs for official requests are often tax-deductible.<\/p>\n<ul>\n<li><strong>Germany:<\/strong> As work-related expenses or extraordinary burdens<\/li>\n<li><strong>Switzerland:<\/strong> As business-related costs<\/li>\n<li><strong>Austria:<\/strong> As work-related expenses against income<\/li>\n<li><strong>Malta:<\/strong> As professional fees for business<\/li>\n<\/ul>\n<p>What does this mean for you? Don\u2019t avoid advisory costs if a lot is at stake. A well-spent \u20ac1,000 can save you \u20ac10,000 in trouble later.<\/p>\n<\/section>\n<section id=\"faq\">\n<h2>Frequently Asked Questions on Malta Information Requests<\/h2>\n<h3>Do I have to answer every information request from my home country?<\/h3>\n<p>Yes, generally you do. As an EU national, you still have disclosure obligations to your home country even as a Malta resident, especially in tax matters. Ignoring requests leads to estimates and fines.<\/p>\n<h3>Can I decline to provide information as a Malta resident?<\/h3>\n<p>Only in exceptional cases. You can challenge the proportionality of the request or involve a lawyer for problematic questions, but outright refusal is risky.<\/p>\n<h3>How long after my Malta move will home authorities react?<\/h3>\n<p>Usually 6\u201318 months after Maltese registration. The automatic info exchange between EU countries means authorities are notified fairly quickly.<\/p>\n<h3>What penalties apply for late responses to information requests?<\/h3>\n<p>Germany: Estimated tax, fines up to \u20ac25,000. Switzerland: Fines up to 10,000 CHF. Austria: Penalties and possible audit.<\/p>\n<h3>Does Malta Non-Dom status shield me from home country tax liability?<\/h3>\n<p>Not automatically. Non-Dom status only controls Malta taxes. Your home country tax liability depends on residence, days present, and centre of life.<\/p>\n<h3>Do I have to translate Maltese documents for German authorities?<\/h3>\n<p>Official documents should be translated by a certified translator. For simple proofs (utility bills, bank statements), your own translation plus the original often suffices.<\/p>\n<h3>Can home authorities access my Maltese bank information?<\/h3>\n<p>Yes, through the automatic exchange of information, home authorities receive annual reports on your Maltese accounts, interest, and large transactions.<\/p>\n<h3>How do I document the 183-day rule for Malta correctly?<\/h3>\n<p>Keep a daily tracking table with supporting documents: flights, passport stamps, credit card transactions, utility bills. Collect entry\/exit stamps diligently.<\/p>\n<h3>What happens if I give conflicting answers in different responses?<\/h3>\n<p>This hurts your credibility and can result in increased scrutiny. Keep a request journal with all past answers and stay consistent.<\/p>\n<h3>Is a tax advisor worthwhile for simple information requests?<\/h3>\n<p>If the tax at risk is below \u20ac5,000 and things are straightforward, you can usually handle it yourself. For complex or high-value cases, get advice\u2014the fees are often tax-deductible.<\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Table of Contents Why Your Home Authorities Can Track You Down in Malta \u2013 and What\u2019s Behind It These Information Requests Are Guaranteed to Land in Your Malta Mailbox Tax Residency in Malta: What You Really Owe Your Home Country Step by Step: How to Respond Correctly to Official Requests from Germany Swiss and Austrian [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_tldr":"<ul>\n<li>Heimatbeh\u00f6rden erhalten durch automatischen EU-Informationsaustausch Malta-Daten und stellen regelm\u00e4\u00dfig Auskunftsersuchen<\/li>\n<li>Typische Anfragen betreffen Steuerresidenz, Aufenthaltstage, Eink\u00fcnfte und Non-Dom Status - ignorieren f\u00fchrt zu Sch\u00e4tzungen und Zwangsgeldern<\/li>\n<li>Malta-Residenz sch\u00fctzt nicht automatisch vor Heimatland-Steuerpflicht - 183-Tage-Regel ist nur ein Kriterium von vielen<\/li>\n<li>Strukturierte Antworten mit korrekter Dokumentation (Meldebescheinigungen, Utility Bills, Tax Certificates) sind entscheidend<\/li>\n<li>Deutsche, schweizer und \u00f6sterreichische Beh\u00f6rden haben unterschiedliche Praktiken - Fristen sind immer ernst zu nehmen<\/li>\n<li>Non-Dom Status muss penibel dokumentiert werden: separate Konten, Remittance-Tracking, Aufenthaltsnachweis<\/li>\n<li>H\u00e4ufige Fehler: Fristen verpassen, emotional antworten, widerspr\u00fcchliche Angaben, unvollst\u00e4ndige Dokumentation<\/li>\n<li>Professionelle Beratung lohnt sich bei hohen finanziellen Risiken (\u00fcber 5.000 Euro), komplexen Strukturen oder rechtlichen Unsicherheiten<\/li>\n<\/ul>","footnotes":""},"categories":[1],"tags":[],"class_list":["post-2847","post","type-post","status-publish","format-standard","hentry","category-nicht-kategorisiert"],"acf":[],"_links":{"self":[{"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/posts\/2847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/comments?post=2847"}],"version-history":[{"count":0,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/posts\/2847\/revisions"}],"wp:attachment":[{"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/media?parent=2847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/categories?post=2847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/info-malta.com\/en\/wp-json\/wp\/v2\/tags?post=2847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}