Table of Contents
- Why home authorities can still find you in Malta – and what’s behind it
- These information requests are guaranteed to land in your Malta mailbox
- Tax residence Malta: What you really owe your home country
- Step by step: How to answer official requests from Germany the right way
- Swiss and Austrian tax offices: Key differences at a glance
- Malta Non-Dom status: What information you have to disclose
- These documents you should always have at hand
- The most common mistakes with information requests – and how to avoid them
- Professional help: When tax advisors and lawyers are worth it
- Frequently asked questions
You thought by moving to Malta, you’d left German, Swiss or Austrian authorities behind? Think again! After one and a half years on the island, I had to learn: Mail from back home doesn’t get less frequent, it just gets more official. And as soon as an “information request” lands in your mailbox, you’ll probably wonder: What do they actually want from me? Do I have to answer? And if so, how?
After endless talks with tax advisors, three official requests myself and a minor panic attack at the first serious letter, I can assure you: It’s less scary than it looks – if you know what you’re doing. Here’s everything you need to know about Malta information requests, reporting obligations and how to deal with authorities back home the right way.
Why home authorities can still find you in Malta – and what’s behind it
Malta has been an EU member since 2004, which means: authorities talk to one another. The Automatic Information Exchange (AIE) between EU countries ensures your home tax office knows pretty well where you live and what you earn – at least roughly.
Automatic information exchange: Why secrecy is pointless
Since 2017, EU countries have automatically exchanged financial data. In plain English: If you open a bank account in Malta, your home tax office gets notified. If you work or pay taxes here, this info is sent back home too. Under the EU Directive on Administrative Cooperation (DAC2), this exchange includes:
- Interest income and dividends
- Salaries and other income
- Account balances over 50,000 Euro
- Insurance payouts
- Real estate income
What does this mean for you? Hiding is pointless. Transparency and accurate reporting are your best strategy.
Malta Register: Why your address can’t stay secret
As an EU citizen, you can settle in Malta freely – but after three months, you have to report to the Expatriate Unit of the Maltese police. This notification goes automatically into various databases, and through EU queries, home authorities can find your address.
I still remember my first letter from the German tax office – exactly two months after my Malta registration. Coincidence? Definitely not.
Common Reporting Standard: The global flow of information
Malta participates in the OECD’s Common Reporting Standard (CRS). That means: Not just EU countries get information about your Maltese finances – over 100 countries do. But for most of us, Germany, Austria and Switzerland are the home countries that matter.
Country | Information exchange since | Scope |
---|---|---|
Germany | 2017 | Fully automatic |
Austria | 2017 | Fully automatic |
Switzerland | 2018 | Automatic + on request |
These information requests are guaranteed to land in your Malta mailbox
Not all official requests are the same. Depending on your situation and your home country, different types of information requests may show up. Here are the most frequent types and what’s behind them.
Residence checks: The classic
This one never gets old: your home tax office wants to know if you really live in Malta or are just pretending. This residence check usually comes in when:
- You deregistered from back home
- Your tax returns are missing
- High income or capital gains were reported
- Suspicious transaction patterns pop up
Typical questions in these requests:
- Since when do you live in Malta?
- How many days per year do you spend in Malta?
- Have you rented or bought a residence in Malta?
- Where do you work – and from where?
- Where is your main center of life?
Income check for Malta residents
Especially with high incomes or the Malta Non-Dom status, home authorities get curious. They want to know:
What income do you earn in Malta, and what comes from abroad?
This is where it gets tricky, since Malta only taxes income brought into Malta for Non-Doms. Your home country may see things differently.
Asset investigations: When big money is involved
With assets above certain thresholds (in Germany currently 1 million euro per person), home authorities may ask about your entire wealth. This includes:
- Bank balances in Malta and worldwide
- Real estate and its value
- Company ownership
- Securities and investments
- Life insurance and pensions
Social security-related requests
These often come from German health insurers or pension schemes:
- Are you still liable for social security in Germany?
- Where are you insured?
- Are you receiving Maltese social benefits?
What does this mean for you? Prepare for various types of requests and keep good documentation of your Malta stay from day one.
Tax residence Malta: What you really owe your home country
The million dollar question: Am I still taxable in my home country or not? The answer is more complicated than you think and depends on several factors.
The 183-day rule: More than just days count
Almost all EU countries have the 183-day rule: if you spend over 183 days a year in the country, you’re considered a tax resident. But beware – that’s just one of many criteria.
In Malta, after 183 days you’re automatically considered tax resident – even if you never officially registered. But that doesn’t necessarily mean you’re no longer taxable in your home country.
Germany: Residence vs. habitual abode
In Germany, there’s a difference between residence and habitual abode. Even if you deregister, the following can keep you liable:
Factor | Risk for German tax liability | Solution |
---|---|---|
Flat/house in Germany | High | Sell or fully rent out |
German health insurance | Medium | Switch to a European plan |
German bank account as main account | Medium | Open Maltese main account |
Family/partner in Germany | High | Document Malta as main center of life |
Switzerland: Different cantonal rules
Switzerland is even more complicated since each canton has its own rules. Basically, you’re taxable there until you
- Deregister officially
- Prove your main center of life is really Malta
- Sever all material ties to Switzerland
Especially tricky: Swiss authorities check closely if your move is tax-motivated. If you have assets above 2 million Swiss francs, there’s even an exit tax.
Austria: Worldwide income principle and double tax treaty
Austria taxes residents on worldwide income. That means: as long as you’re an Austrian resident, you have to report (and tax) all income – including Maltese.
The Double Taxation Agreement (DTA) between Austria and Malta prevents double taxation, but you still must declare Maltese income in Austria.
Malta Non-Dom status: A trap for home authorities
The Maltese Non-Dom status is very attractive for taxes, but a red flag for authorities in your home country. You only pay tax on money you bring into Malta – foreign income kept abroad remains untaxed.
Problem: Your home country may disregard this and treat you as fully taxable anyway.
What does this mean for you? Clarify your tax situation before moving to Malta with an expert. Fixing it afterwards is costly and nerve-wracking.
Step by step: How to answer official requests from Germany the right way
When that envelope with an official stamp arrives, panicking is the worst advisor. Here’s how to respond calmly and by the book.
Step 1: Check deadlines and take them seriously
German tax offices usually give you a 4–6 week deadline. These aren’t negotiable! If you miss the deadline, the office may
- Estimate tax in their favor
- Impose penalties
- Order an audit
My tip: Respond immediately, even if you don’t have all documents. A brief email like “Received, docs being compiled, full answer by [date]” buys you time.
Step 2: Determine the type of request
German authorities use various legal bases for information requests:
Legal basis | What it means | Your duty |
---|---|---|
§ 90 AO (General information obligation) | General tax cooperation | Truthful answers |
§ 117 AO (Third party request) | You’re asked about others as a “third party” | Limited obligation |
EU Mutual Assistance Act | Request for another EU country | Full cooperation |
Step 3: Structure your response
Good responses to German authorities always follow this pattern:
Subject: Your information request dated [date], Ref.: [file number]
Dear Sir or Madam,
I hereby answer your information request dated [date] as follows:
- Confirm facts: “I confirm that I have lived in Malta since [date].”
- Acknowledge each question: Number your answers just like the questions
- Include documents: “As proof, I attach the following…”
- Show willingness: “I am happy to answer further questions.”
Step 4: Gather the right documents
For residency requests about Malta, you’ll usually need:
- Malta registration certificate: From Expatriate Unit or local council
- Rent or purchase contract: As proof of residence
- Utility bills: Electricity, water, internet in your name
- Malta tax residence certificate: From Maltese tax authority
- Bank statements: Maltese main account
- Proof of stay: Plane tickets, boarding passes, card statements
Step 5: Consider legal counsel
For complex cases or high tax sums, get a German tax advisor. Especially if
- Estimates are being threatened
- Non-Dom status is challenged
- Several years are affected
- Companies or real estate are involved
What does this mean for you? Take requests seriously, but don’t let them intimidate you. With the right documentation and answers, it’s all doable.
Swiss and Austrian tax offices: Key differences at a glance
Swiss and Austrian authorities work differently from German ones. Here are the main distinctions you should know.
Switzerland: Different cantonal practices
In Switzerland, a lot depends on your canton. Zürich, Geneva and Basel-Stadt are especially strict over Maltese moves; smaller cantons often take a more pragmatic approach.
Typical Swiss enquiries:
- Reason for moving: Detailed explanation for your Malta move
- Asset summary: Full list of all assets for moving date
- Business relationships: Swiss clients, suppliers, investments
- Marital status: Where do spouse/children live?
Swiss exit tax for moving to Malta:
From 2 million francs and up, it gets expensive: Switzerland taxes reserves and capital gains as if you’d sold everything. This exit tax can apply when moving to Malta.
Assets | Exit tax | Deferral possible? |
---|---|---|
Under 2 million CHF | None | – |
2–5 million CHF | On hidden reserves | Yes, with security |
Over 5 million CHF | Full | Hard |
Austria: Worldwide income and EU assistance
Austrian tax offices keep a close eye on Malta residents, because they take the worldwide income rule seriously.
Austrian specifics:
- Liability till deregistration: Even if you spend 183+ days in Malta
- Progressionsvorbehalt: Maltese income raises the Austrian rate
- Foreign tax act: For controlled foreign companies
Typical Austrian information requests:
- What income did you earn in Malta?
- Did you set up or buy any Maltese companies?
- How much are your worldwide capital earnings?
- Any ongoing Austrian business ties?
Deadlines and appeals: Differences by country
Country | Reply deadline | Right to appeal | Special feature |
---|---|---|---|
Germany | 4–6 weeks | Appeal possible | Estimation rights |
Switzerland | 30 days | Appeal to canton | Cantonal differences |
Austria | 1 month | Appeal to BFG | Intensive EU assistance |
Avoid language traps
With Swiss and Austrian authorities, use the right terminology:
- Switzerland: “Wegzug” instead of “Umzug”, “Steuerdomizil” instead of “Wohnsitz”
- Austria: “Mittelpunkt der Lebensinteressen” instead of “Lebensmittelpunkt”
- Both: Exact dates, no vague periods
What does this mean for you? Get to know your home country’s rules and tailor your responses.
Malta Non-Dom status: What information you have to disclose
Malta’s Non-Dom status is a tax dream – but a magnet for home authorities. Here’s what you do (and don’t) have to disclose.
What actually is Malta Non-Dom status?
As a Non-Domiciled Resident in Malta, you only pay tax on money brought into Malta (remittance basis). Overseas income left abroad is tax free. Sounds too good to be true – and home authorities are just as skeptical.
These details you must disclose under Non-Dom status
When asked about your Non-Dom status, you’ll usually need:
Basic Non-Dom information:
- Status proof: Copy of Malta tax residence certificate
- Application docs: Original Non-Dom application with justification
- Domicile declaration: Why you’re not domiciled in Malta
- Days in Malta: Exact annual totals
Earnings and tax treatment:
- Maltese earnings: Fully taxable in Malta
- Abroad income brought into Malta: Taxable in Malta
- Abroad income left abroad: Tax free in Malta
Type of income | Malta tax | Home country tax | Reporting required |
---|---|---|---|
Maltese salary | Yes (35%) | Usually no (DTA) | Yes |
German dividends (not remitted) | No | Grey area | Yes |
Swiss interest (remitted) | Yes (35%) | Credit | Yes |
Crypto gains (not remitted) | No | Grey area | Yes |
The remittance trap: What “bringing to Malta” really means
This is where it gets tricky. Remittance means not just direct transfer. Indirect transfers can create issues too:
- Card payments: Overseas card used in Malta
- Online purchases: Amazon to Malta, paid from foreign account
- Investments: Maltese property bought with foreign funds
- Family support: Partner sends from foreign account
Documentation duties for Non-Dom status
As a Non-Dom, keep meticulous records:
Malta stay:
- Entry/exit stamps
- Airline tickets and boarding passes
- Card statements showing Malta
- Utility bills and rent payments
Income tracking:
- Separate accounts for remitted/non-remitted income
- Detailed logs of all transfers
- Proof of all Malta expenses
- Annual remittance calculation
Frequent points of dispute with home authorities
You will almost certainly hear these arguments from authorities:
Authority: “Non-Dom status is tax evasion, we don’t accept it.”
Your reply: “Malta is an EU member with valid double tax treaties. Non-Dom status is legal.”
Authority: “You are still fully taxable in [home country].”
Your reply: “I spend over 183 days in Malta and my main center of life is here. Proof attached.”
Defending Non-Dom status: How to argue
When your Non-Dom status is attacked, argue systematically:
- Emphasize legality: Malta is EU. Non-Dom is EU-compliant
- Show substance: Real residence, real business
- Use DTA: Double tax treaties protect you
- Demand proportionality: Insist on respect for EU freedoms
What does this mean for you? Non-Dom status is fully legal, but you have to document and defend it thoroughly.
These documents you should always have at hand
Good documentation is your best shield against official requests. Here’s what to collect and how to organize it.
The Malta residence folder: Your key asset
Create both a physical and digital folder with all residence-relevant docs. It should cover:
Section 1: Official registrations
- Expat registration card: Main evidence for Malta residence
- Local council registration: Proof of address registration
- Deregistration certificate from home: If available
- Malta ID card: For long-term residents
Section 2: Proof of residence
- Rent or purchase contract: Current address in Malta
- Utility bills: Electricity, water, internet in your name
- Malta bank account opening: Set as main account
- Insurance proof: Health, liability, contents
Section 3: Tax documents
Document | Purpose | Update |
---|---|---|
Tax residence certificate | Proof of Malta tax residence | Annually |
Non-Dom status certificate | Proof of privileged taxation | At renewal |
Malta tax returns | Filed returns | Annually |
Tax compliance certificate | Proof of correct tax payments | As needed |
Proof of stay system: Document every day
Authorities love to challenge the 183-day rule. That’s why you need a watertight system:
Digital stay tracking:
- Excel spreadsheet: Log each day with place and activity
- Save tickets: Keep all boarding passes
- Passport stamps: Photograph every stamp
- Card tracking: Transactions show your location
My proven stay table:
Date | Place | Activity | Proof |
---|---|---|---|
01/01/2025 | Valletta, Malta | Workplace | Café card |
02/01/2025 | Sliema, Malta | Home office | Internet bill |
15/01/2025 | Berlin, Germany | Client visit | Flight + hotel |
Financial documentation: Make money flows transparent
Especially for Non-Dom status, you must be able to trace every euro:
Account system for Non-Dom:
- Malta account 1: Only Maltese income
- Malta account 2: Only remitted foreign income
- Foreign account: Non-remitted income (never move to Malta!)
- Expense tracking: Which account for which expense
Proof for all transactions:
- Transfer slips with purpose
- Credit card statements
- FX proofs for currency conversions
- Explanations for large transactions
Backup strategy: Never keep everything in one place
Imagine your laptop gets stolen or your apartment burns down. Therefore:
- Cloud backup: All docs in encrypted cloud storage
- Physical copies: Essential docs printed
- Bank safe: Especially important originals
- Trusted person: Someone with access in emergency
Yearly doc review: Keep everything up to date
At least once a year, check your documentation:
- Renew expired documents
- Add new proofs
- Optimize digital folder structure
- Test your backup
What does this mean for you? Invest time in proper documentation – it’s priceless when an official request arrives.
The most common mistakes with information requests – and how to avoid them
From my own experience (and many chats with other Malta residents): most problems with home authorities are self-made. Here are the frequent pitfalls.
Mistake #1: Ignoring or underestimating deadlines
The classic rookie mistake: You think a couple days late doesn’t matter. Wrong! German, Austrian and Swiss authorities are strict on deadlines.
What happens if you miss deadlines:
- Germany: Estimate of tax in their favor
- Switzerland: Fines up to 10,000 CHF
- Austria: Fines and audit
How to avoid it: Enter deadlines into your calendar immediately and add a buffer. My rule: always reply at least a week before deadline.
Mistake #2: Giving too little or too much information
It’s a tightrope: too little seems uncooperative, too much can be used against you.
Too little | Too much | Correct |
---|---|---|
I live in Malta | I earn X in Malta, Y in Germany, Z in Switzerland… | I have lived in Malta since [date], proof attached |
No income in Germany | Full list of all accounts | Foreign income: see appendix |
Mistake #3: Written response vs. phone calls
Never give info by phone! The friendly official may sound nice, but anything you say can be used against you.
The right answer on phone:
I’m happy to answer any questions in writing. Could you please send me an official request?
Mistake #4: Explaining Non-Dom status incorrectly
Non-Dom status is complex, and many explain it wrong to home authorities.
Bad explanations (create problems):
- “I pay no taxes in Malta” ❌
- “My foreign income is tax free” ❌
- “Malta is a tax haven” ❌
Correct explanations:
- “I pay Maltese taxes on remitted income” ✅
- “Income not brought into Malta is not taxed in Malta” ✅
- “Malta applies the remittance principle” ✅
Mistake #5: Sloppy documentation
Many keep receipts but in a chaotic, incomplete way.
Typical documentation sins:
- Throwing away boarding passes
- Not recording stay days
- Utility bills not in your name
- Bank account not set as “main” account
- No systematic remittance tracking
Mistake #6: Emotional not factual responses
Official requests can be frustrating, but emotional replies only hurt you.
Emotional (bad) | Factual (good) |
---|---|
“This is harassment!” | “Herewith my answer to your request:” |
“I emigrated legally!” | “My main center of life is in Malta since [date]” |
“You have no right!” | “Regarding the legal basis for your request, please note:” |
Mistake #7: Contradictory statements over the years
Authorities have a good memory. Contradictions between answers destroy credibility.
Common contradictions:
- Different Malta arrival dates
- Changed statements on time spent
- Varying business info
- Different asset numbers
Solution: Keep a “request log” with all prior answers and info given.
Mistake #8: Legal advice from Facebook groups
Malta expat groups are fine for food tips, but risky for tax advice.
Typical group “advice”:
Just ignore it, nothing happened to me! or I wrote that I won’t provide info.
Reality: Every case is different, and bad advice can be costly.
Mistake #9: Neglecting translations
Maltese documents are often in English or Maltese – authorities back home expect German/Swiss/Austrian translations.
Translation rules:
- Certified translations: Needed for official docs
- Own translations: Fine for minor proofs
- Always attach originals: In addition to translation
Preventive action: How to avoid problems upfront
- Proactive communication: Register your Malta move early with tax office
- Yearly updates: Proactively send status updates
- Advice before moving: Clarify tax situation in advance
- Continuous documentation: Start collecting from day one
What does this mean for you? Most problems are due to ignorance and carelessness. With a systematic approach, you can avoid 90% of pitfalls.
Professional help: When tax advisors and lawyers are worth it
I love DIY-solutions, but sometimes you shouldn’t try to save. Here’s my take on when professional help pays off.
When you definitely need an expert
There are situations where expert advice is essential. Don’t hesitate if you meet any of these:
High financial risk:
- Additional taxes over €10,000
- Tax estimates threatened by the tax office
- Exit tax looming (Switzerland)
- Suspected tax fraud
Complex structures:
- Malta company with international business
- Equity in German/Swiss companies
- Real estate in multiple countries
- Family spread across countries
Legal uncertainties:
- Conflicting legal opinions between countries
- New court precedent or law changes
- DTA interpretation
- EU law vs. national law
German tax advisors: What they cost and what you get
German tax advisors vary in their Malta expertise. Not all know about international structures.
Service | Cost | Benefit |
---|---|---|
One-off advice for Malta move | €500–1,500 | Very high |
Replying to information request | €300–800 | High |
Audit representation | €150–300/hour | Crucial |
Ongoing support (annual) | €1,000–3,000 | Medium |
How to find the right German tax advisor:
- Check specialization: International work and Malta experience
- Ask for references: Other Malta clients
- Use first consultation: Test expertise with concrete questions
- Check network: Contacts with Maltese colleagues?
Swiss and Austrian experts: The lowdown
Swiss tax advisors and Malta:
Swiss advisors are often very cautious with Malta setups because Swiss authorities are strict. Benefits:
- Know Swiss procedures cold
- Understand exit tax
- Experience with cantonal differences
Swiss fees: CHF 200–500/hour for Malta cases
Austrian tax advisors:
Austrians are often more pragmatic for Malta but you need EU law expertise.
Austrian fees: €120–300/hour
Maltese advisors: When they make sense
Maltese tax advisors and lawyers are good for local matters, but often lost in home-country communications.
Maltese experts: good for
- Non-Dom applications and renewals
- Malta tax compliance
- Local company formation
- Malta tax residence certificates
Maltese experts: bad for
- German/Swiss/Austrian tax law
- Communication with home authorities
- DTA interpretation
- Home-country documentation
The hybrid approach: Coordinated advisory
For complex cases, I work with a team of advisors:
- German tax advisor: For home office communication
- Maltese advisor: For local Malta compliance
- Lawyer (if needed): For legal disputes
Cost advantage: Each does what they do best.
When you don’t need an advisor (and save money)
Not every request justifies advisor fees. You can reply yourself if:
- Simple residency confirmations
- Routine questions about stay days
- Standard income disclosures
- Request for missing documents
My rule of thumb:
If possible tax risk is under €5,000 and the facts are clear, reply yourself. If not: get advice.
You can claim advisory costs
The good news: advisory costs for official requests are often deductible.
- Germany: As professional expenses or special costs
- Switzerland: As business expenses
- Austria: As professional expense for income
- Malta: As professional fees for business
What does this mean for you? Don’t be afraid to pay for advice when it counts. €1,000 well spent can save you €10,000 in trouble.
Frequently asked questions about Malta information requests
Do I have to answer every information request from my home country?
Yes, as a rule. As an EU citizen, you still have disclosure duties to authorities back home while resident in Malta – especially on tax matters. Ignoring them leads to estimates and penalties.
Can I refuse to answer as a Malta resident?
Only in exceptional cases. You can challenge the proportionality of the request or, if questions are problematic, get a lawyer – but total refusal is risky.
How long does it take for home authorities to react to my move to Malta?
Usually within 6–18 months of your Malta registration. Thanks to automatic info exchange, authorities find out pretty quickly.
What are the penalties for late answers to information requests?
Germany: Tax estimate, fines up to €25,000. Switzerland: Fines up to CHF 10,000. Austria: Fines and possible audit.
Does Malta Non-Dom status protect me from home-country tax liability?
Not automatically. Non-Dom status only governs Malta tax. Home-country tax liability depends on residence, days spent, and main center of life.
Do I have to translate Maltese documents for German authorities?
Official documents should be certified translated. For minor proofs (utility bills, bank statements), own translations plus originals often suffice.
Can home authorities access my Maltese bank records?
Yes, thanks to automatic info exchange, authorities get info every year on your Maltese accounts, interest, and large transactions.
How do I document the Malta 183-day rule properly?
Keep a daily stay log with proof: tickets, passport stamps, card transactions, utility bills. Collect all entry and exit stamps.
What if I give inconsistent answers in different responses?
That really hurts your credibility and can trigger deeper investigations. Keep a “request log” and remain consistent.
Is it worth hiring a tax advisor for easy requests?
If the possible tax impact is under €5,000 and facts are clear, you usually can answer yourself. For complex or high-risk cases, advice is wise – costs are often deductible.