European Union: General Immigration

In its latest global ranking, Forbes has once again recognised Malta as one of the top destinations for Americans and international retirees in 2026.

Malta's Citizenship by Merit framework is emerging as a strategic tool for recognising exceptional AI founders, researchers and technologists whose contributions advance national interests or benefit humanity. As artificial intelligence transitions from technological innovation to a matter of national strategy, smaller states like Malta are positioning themselves to compete selectively for exceptional talent and technological capability through citizenship frameworks that value scientific, entrepreneurial

Our Immigration & Tax Law combo Briefing brings together key immigration and tax considerations for non-EU individuals, exploring investment and relocation opportunities in Greece.

Understanding Ireland's work and residence permissions system is crucial for employers hiring international talent. This video explores the requirements for third country nationals seeking employment in Ireland, covering employment permit categories, application prerequisites, and the essential steps employers must complete before bringing foreign workers onboard.

Italy's Constitutional Court has referred a critical question to the Court of Justice of the European Union regarding the 2025 reform of Italian citizenship by descent. The case examines whether new restrictions preventing foreign-born individuals with dual citizenship from acquiring Italian nationality comply with EU law, particularly when applied retroactively to people born before the reform.

Malta's Global Residence Programme (GRP) will be replaced by a new Individual Tax Programme from January 2027, introducing substantially higher entry requirements including increased minimum tax obligations and stricter property thresholds. Eligible applicants who submit applications before December 31, 2026 can secure grandfathered status under the current, more favorable GRP terms until 2031, potentially saving significant costs on application fees, property requirements, and annual tax minimums.

Starting September 1, 2026, employers in the Flemish Region will face a new EUR 180 fee for each single permit application, adding to the existing federal charge and bringing the total cost to EUR 332 per application. This regional retribution covers administrative processing costs and applies to both initial applications and renewals, with no refunds for refused applications. Employers planning to submit applications should consider doing so before the September deadline to avoid the additional expense.

Malta's citizenship and taxation systems operate independently, with tax obligations determined by residence and domicile rather than nationality. The Malta Citizenship by Merit programme allows individuals to acquire citizenship while benefiting from the country's non-domiciled tax regime, which taxes only Malta-sourced income and foreign income remitted to Malta.

1 Concern About Cyprus Relocation - the Only Concern!