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Malta began licensing online gambling sites in 2000 under the Public Lotto Ordinance. Since then, the Lotteries and Gaming Authority (LGA) has developed its policies and procedures of remote gambling operations.

In April of 2004, the Remote Gambling Regulations were revamped and now offer four classes of remote gambling licenses. Class 1 is for operators providing online casino games, games of chance, and games that use a random number generator. The Class 2 gaming license is for online sports and betting operators. The Class 3 license is for advertisers and promotion companies that operate from Malta. Class 4 licenses are for companies that host and manage remote gaming operations but are not themselves operators. Each license type has a five-year duration.

All licensees must pay an initial licensing fee of MTL 1,000. There are also recurring licensing fees. The gaming tax is 0.5% of turnover.

Companies that are granted a Maltese license are not permitted to take bets from the island's citizens.

In March of 2005, the first Malta Remote Gaming Council (MRGC) was elected. The Council encompasses all remote gaming operators and service providers. The MRGC launched an online forum for the purpose of allowing all operators and service providers to discuss legal, technical, and administrative issues.

In September 2007, Malta made the United Kingdom's white list of countries that match England’s stringent gaming regulations. As a result, the number of licensees in Malta has seen a steady rise. Why choose Malta?

Over the past few years Malta has successfully established itself as one of the top European jurisdictions attracting a large number of online gaming companies.

There are four classes of licenses:

* Class 1 - Online Gaming License * Class 2 - Online betting office license or an online betting exchange office license * Class 3 - License to promote and abet gaming from Malta * Class 4 - License to host and manage online gaming operators, excluding the licensee himself

In all cases the total maximum of tax payable per annum by one licensee in respect of any one license shall not exceed €500,000.

Source: http://www.cityconsult.biz

Work permits for expatriates

Law requires a work permit for all foreign nationals.

Work permits are issued for specific periods (normally one year) and for specific purposes following a failed attempt to engage a suitable Maltese citizen.

Work permit is automatically granted to all EU nationals while non-EU applicants have to satisfy a number of criteria as follows: * Applicants must secure an employment offer. * Applicant must have a special skill or qualification. * A significant demand for that area of expertise or specialization must exist.

Accompanying Documents Required:

* Application Form * EU/EEA/Swiss (http://etc.gov.mt/docs/EUIssBlue.pdf) * 3rd Country National (http://etc.gov.mt/docs/3rdIssue.pdf) * Copy of a valid passport * Letter of employment including full job description from employer

Work permits are normally issued for a period of one year but should the employer specifically request and provide justification, it is possible for the licence to be valid for 3 years.

If the applicant is a significant investor (40% or more) in the manufacturing or financial sector, the work permit may be issued indefinitely.

Residence Permits:

The applicant's spouse and/or dependants are automatically issued a residence permit on the granting of a work permit.

Source: http://www.etc.gov.mt

Malta - Useful links:

For further information please visit the following useful links on eGaming and working in Malta: