Chetcuti Cauchi Seminar on European Citizenship, Residency and Taxation, Kyiv

This article was originally published on 12 February 2016, following our seminar of the same date in Kyiv, and was last reviewed and updated in 2026 to reflect subsequent developments in European citizenship and residency law – notably the Court of Justice ruling in Commission v Malta and Malta's move to a merit-based citizenship framework. The current position for each jurisdiction appears under "Where Things Stand Today" below.

Chetcuti Cauchi Advocates organised this seminar as a focused session for an audience in Kyiv exploring relocation, second residence and citizenship in the European Union, together with the associated tax-planning considerations for individuals and their businesses.

At the time, the seminar was designed for those interested in freedom of movement within the Schengen Area, tax-efficient structuring of businesses, a second EU residence or citizenship, educational opportunities in the EU, and the political and economic stability associated with an EU base, as well as the real-estate markets of Malta and Cyprus.

The programme covered:

• Welcome note and introduction
• Citizenship: an overview of the Malta and Cyprus investor-citizenship routes as they existed in 2016, and the associated planning considerations
• A dedicated question-and-answer segment
• Residency: an overview of the various Malta and Cyprus residence routes and their planning considerations
• A dedicated question-and-answer segment
• Business optimisation opportunities in Malta and Cyprus, including the use of companies, trusts and foundations, and the legal and tax treatment relevant to sectors such as financial services, e-commerce, technology, digital games, online gaming, aviation, superyachts, shipping, pharmaceuticals and biotech
• Closing remarks and a networking session

Dr Jean-Philippe Chetcuti delivered the seminar's citizenship, residency and tax-planning sessions. He is today Senior Partner at Chetcuti Cauchi Advocates, heading the firm's private client practice and specialising in private client tax planning, personal wealth structuring, family business advisory, corporate relocation, and citizenship and residency planning.

Dr Chetcuti was a key adviser to the Maltese Government on the design of Malta's citizenship-by-investment framework and was the first practitioner to be licensed by the then Identity Malta Agency to file citizenship applications directly. He represented applicants at the pilot phase of the Malta Individual Investor Programme, among the first to benefit from the initial Malta citizenship approvals issued in November 2014. He has, since 2002, handled a very substantial volume of citizenship and residency matters with a strong success record.

An international tax lawyer, he advises on Malta's residence-based special tax statuses, on buying property in Malta, and on wealth-structuring tools including Malta holding companies and the participation exemption, royalty companies, trusts, foundations and professional investor funds. He served as Chairman of the Malta branch of the Society of Trust and Estate Practitioners (STEP) and is a member of the International Bar Association.

He is widely recognised in the investment-migration and private-client fields, including in Who's Who Legal, Chambers and Partners (Private Wealth, Malta) and the International Tax Review. He is the proponent of the doctrine of contributive belonging in European citizenship law, designed the CCLEX Mobility Assets Spectrum, was a driving force behind Malta's pioneering Family Business Act, and contributes regularly to leading professional publications on citizenship, residency and investment migration.

Ms Elena Georgiou, a Ukraine-based partner, contributed the migration-planning perspective for the region's audience. Her work focused on assisting clients with alternative (second) citizenship and with temporary and permanent residence permits and citizenship within the EU, complementing the Maltese legal and tax expertise provided by Chetcuti Cauchi.

Chetcuti Cauchi Advocates is a Maltese law firm advising high-net-worth and ultra-high-net-worth individuals, families, family businesses and entrepreneurs on cross-border tax, immigration, wealth structuring and private client matters. The firm's immigration practice and families and wealth practice advise on citizenship, residency, personal tax and family-office structuring for globally mobile clients.

Beyond client advisory work, Chetcuti Cauchi has contributed to the development and responsible operation of residency and citizenship frameworks in Malta and other jurisdictions. The firm's thought leadership on genuine connection, lawful nationality pathways and the reordering of European citizenship law has anticipated much of the debate that has since reshaped the sector, including the analysis of the Nottebohm genuine-link principle that now sits at the centre of EU citizenship jurisprudence.

The European citizenship and residency landscape has changed significantly, in Malta and in Cyprus alike.

Malta – from investment to merit. On 29 April 2025, the Court of Justice of the European Union ruled in Commission v Malta (Case C-181/23) that Malta's investor-citizenship framework was contrary to EU law, holding that granting nationality in direct exchange for predetermined payments amounted to a "commercialisation" of Union citizenship in breach of Article 20 TFEU and the duty of sincere cooperation under Article 4(3) TEU. The Government of Malta confirmed that decisions taken under the earlier framework remain valid. Malta has since widened its 2017 citizenship-by-merit provisions and replaced the 2020 exceptional-services rules with a merit-based framework, consistent with EU law and Malta's Vision 2050, under which Maltese citizenship is granted in recognition of genuine contribution and connection rather than investment alone, and requires a period of lawful residence.

Cyprus – citizenship route closed. Cyprus terminated its citizenship-by-investment programme with effect from 1 November 2020. It is no longer possible to acquire Cypriot citizenship by investment; a residence route (the Cyprus investor-residence permit) remains for those seeking to establish a base on the island.

Residency remains a stable route. Malta's residence options continue to offer a lawful basis for living in the EU and are entirely separate from citizenship. These include the Malta Permanent Residence Programme and residence-based special tax statuses such as the Malta Global Residence Programme and Malta res non-dom taxation. Tax residence and any resulting treatment are assessed on their own facts; Maltese citizenship does not, of itself, confer tax residence or tax benefits.

For a fuller current analysis, see the firm's overview of the state of play in European citizenship and residency.

FAQs on European Citizenship, Residence & Taxation

[question]Can you still get Malta citizenship by investment in 2026?[/question]
[answer]No. Following the Court of Justice ruling in Commission v Malta on 29 April 2025, Malta's investment-based citizenship route was found contrary to EU law and has been replaced by a merit-based framework under which Maltese citizenship is granted in recognition of genuine contribution and connection, and requires a period of lawful residence. Citizenships already granted under earlier rules remain valid.[/answer]

[question]Is the Cyprus citizenship by investment programme still open?[/question]
[answer]No. Cyprus terminated its citizenship-by-investment programme with effect from 1 November 2020, and it is no longer possible to acquire Cypriot citizenship by investment. A residence route, the Cyprus investor-residence permit, remains available for those seeking to establish a base in Cyprus.[/answer]

[question]What did the Court of Justice decide in Commission v Malta?[/question]
[answer]In Case C-181/23, decided on 29 April 2025, the Grand Chamber held that granting Maltese nationality, and by extension Union citizenship, in direct exchange for predetermined payments amounted to a commercialisation of citizenship contrary to Article 20 TFEU and the duty of sincere cooperation in Article 4(3) TEU. The Maltese Government confirmed that decisions already taken remain valid.[/answer]

[question]What residency options does Malta offer today?[/question]
[answer]Malta continues to offer residence routes that are separate from citizenship, including the Malta Permanent Residence Programme and residence-based special tax statuses such as the Malta Global Residence Programme. These provide a lawful basis for living in Malta and are assessed on their own requirements, independently of any citizenship consideration.[/answer]

[question]Does Maltese citizenship give tax benefits?[/question]
[answer]No. Maltese citizenship does not, of itself, confer tax residence or any tax benefit. Tax residence and any resulting treatment are determined separately, on the basis of residence and personal circumstances, and should be assessed on their own facts with professional advice.[/answer]

Our immigration, citizenship and private client lawyers advise internationally mobile individuals and families on the routes available today, sequenced in the right order and assessed together. We help with residence-led relocation and integration planning, merit-based citizenship assessment where appropriate, cross-border personal and corporate tax planning, family-office and wealth structuring, and enhanced due diligence and risk profiling. Whether you are revisiting plans first considered years ago or starting fresh, we can map a lawful, durable path to living in Malta and the wider EU.