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Updated: June 2026

Case study · Malta · Tax

How a Family Included Household Staff in Malta's GRP Status through a Single Tax File

The relocation of a wealthy family involves more than just parents and children—it includes an established lifestyle: assistants without whom daily operations cannot function. Alexander was relocating his entire family and key personnel to Malta, and all household members needed to be included in a single GRP tax file—yet the law requires justification for the necessity of household staff. We explain how we structured international employment contracts for the assistant and housekeeper and processed the family under a unified status.

Anna KovalevskayaAnna KovalevskayaHead of Legal, BRIDGESReading time8 min readVerificationReviewed by an expert

This case is based on a real matter. The name and certain identifying details have been changed to protect confidentiality.

BRIDGES client story - How a Family Included Household Staff in Malta's GRP Status through a Single Tax File
Contents

Case at a glance

Situation, solution and outcome in seven lines

Client
Alexander, 43 years old, holding company owner, from Yekaterinburg
Composition
Spouse and two children, plus personal assistant and housekeeper
Programme
Malta, Global Residence Programme
Objective
Include family and household staff in a single GRP tax file
Complexity
Justification of personnel necessity to the tax authority
Solution
International employment contracts, unified tax file
Result
Entire household processed, status approved

Client story

Client Background

Where they started

Alexander is a holding company owner for whom relocation to Malta represented a strategic decision: tax optimization of corporate structure and a permanent family base in Europe. He was relocating with his spouse and two school-aged children, as well as essential personnel without whom the family's established lifestyle could not function—Alexander's personal assistant and a housekeeper who had managed the household for many years.

Why the standard route did not work

The matter of children and spouse was resolved through standard procedures: they are included in GRP status as dependent family members. However, the household staff presented a separate challenge. Maltese legislation permits inclusion of household personnel in the single tax file of the status holder, but requires justification for such personnel and proper formalization of the employment relationship—a generic job title of "assistant" is insufficient.

What BRIDGES had to solve

Alexander wanted everything to be handled properly. He had no intention of bringing people illegally or arranging matters informally: it was important to him that both his family and employees have a clear legal status, and that the tax authority have no grounds for objections either now or in the future.

Why a standard answer would not do

BRIDGES' task was to process the entire household—family and personnel—through a single, properly compiled file, justifying each position as required by law.

It mattered to us to include our household staff along with the family. Eva prepared the contracts and a single tax file, and everyone received the status.

Alexander, 43 · Alexander, Holding Company OwnerThe name and certain identifying details have been changed to protect confidentiality.

What Was at Risk

What Was at Risk

Inclusion of household personnel is a sensitive matter: the tax authority carefully examines whether these are genuine employment relationships and whether justification exists. Careless documentation puts not only the personnel but also the credibility of the entire file in question.

Rejection of household staff inclusion due to lack of necessity justification

  1. 01Suspended employment status for staff members forced to remain separate from the family
  2. 02Tax authority suspicion of fictitious relationships and questions regarding the entire GRP file
  3. 03Need to process applicants separately, consuming additional time
  4. 04Risk to Alexander's own status if the file was compiled improperly

The logic of the solution

How the matter progressed: from checks to result

The chart is built from the facts of this matter and shows the logic of the work without decorative or unverified data.

  1. 01
    Stage 1

    We categorized the composition: dependent family members and domestic staff - each with its own package and justification.

  2. 02
    Stage 2

    We formalized the inclusion of spouse and two children as dependent family members, linking the children to schools on the island.

  3. 03
    Stage 3

    We prepared international employment contracts for the assistant and housekeeper - with real conditions and detailed description of duties.

  4. 04
    Stage 4

    We formulated the justification for the necessity of domestic staff in accordance with Maltese legislation requirements.

  5. 05
    Stage 5

    We compiled all positions into a single tax GRP file so that the status would be formalized as one coordinated package.

Takeaway. Alexander received not just tax optimization of his holding, but a preserved lifestyle: the family and the people who have supported it over the years found themselves on the island on clear legal grounds. The file is compiled so that it will withstand any future inspection.

How we solved the task

How we solved the task

The work was split into verifiable stages so that every conclusion rested on documents.

  1. 01

    Stage 1

    We categorized the composition: dependent family members and domestic staff - each with its own package and justification.

  2. 02

    Stage 2

    We formalized the inclusion of spouse and two children as dependent family members, linking the children to schools on the island.

  3. 03

    Stage 3

    We prepared international employment contracts for the assistant and housekeeper - with real conditions and detailed description of duties.

  4. 04

    Stage 4

    We formulated the justification for the necessity of domestic staff in accordance with Maltese legislation requirements.

  5. 05

    Stage 5

    We compiled all positions into a single tax GRP file so that the status would be formalized as one coordinated package.

  6. 06

    Stage 6

    We accompanied the submission and resolved clarifying questions from the tax authority regarding staff before the decision was issued.

Expert comment

I particularly appreciate family cases because they cannot be calculated by an average price - each composition is unique. The complexity here was not with the children, but with the staff: the tax authority rightfully verifies whether these are real people and whether they are genuinely needed in the household. Our job is not to hide staff in the file, but to justify them honestly and properly: genuine contracts, clear roles. Then the entire composition passes. For Alexander, this meant that not half his family relocated, but his entire accustomed way of life.

Anna Kovalevskaya, Head of Legal, BRIDGESAnna KovalevskayaHead of Legal, BRIDGES

Outcome

What the client received

Composition
Status
Alexander (principal applicant)
GRP formalized
Spouse and two children
included as dependents
Assistant and housekeeper
included as domestic staff
File as a whole
accepted by tax authority without selective rejections
File as a whole
accepted by tax authority without selective rejections

The tax authority accepted the entire file: spouse and children entered as dependent family members, assistant and housekeeper - as domestic staff with justified employment relationships. The entire composition obtained legal status and relocated together, without any pending positions.

Practical takeaway

What matters in a similar situation

  • Alexander received not just tax optimization of his holding, but a preserved lifestyle: the family and the people who have supported it over the years found themselves on the island on clear legal grounds. The file is compiled so that it will withstand any future inspection.
  • The case demonstrates that GRP is a tool not only for one person, but for the entire household. The key is not to try to slip staff through formally, but to formalize relationships as genuine: then the law allows you to process the entire composition under a single status.
  • International employment contracts and a single tax file let the whole family and staff be included in GRP status. We will look at your family.

FAQ

Questions people ask in a similar situation

01Who can be included in GRP status?

The principal applicant, dependent family members (spouse, children) and - if necessity is justified - domestic staff formalized through genuine employment relationships.

02Why does staff require justification?

The tax authority verifies the reality and necessity of domestic staff to exclude fictitious inclusions. Proper employment contracts and clear role justification are required.

03Can adult children be included?

Dependent children are included as family members; for adult children, separate conditions of dependency apply. We assess each composition individually.

04Is everything formalized in one file?

Yes, the objective is to process the entire composition in a single GRP tax file so that the status is formalized as one coordinated package, rather than being divided by individual.

05What if the tax authority raises questions about personnel?

We prepare substantiation and employment contracts in advance to preempt inquiries and accompany the submission, responding to clarifications before a decision is rendered.

06Which documents were key in this case?

We categorized the composition: dependent family members and domestic staff - each with its own package and justification. We formalized the inclusion of spouse and two children as dependent family members, linking the children to schools on the island.

07Why did the standard route not suit the client?

The matter of children and spouse was resolved through standard procedures: they are included in GRP status as dependent family members. However, the household staff presented a separate challenge. Maltese legislation permits inclusion of household personnel in the single tax file of the status holder, but requires justification for such personnel and proper formalization of the employment relationship—a generic job title of "assistant" is insufficient.

08What risk had to be closed before filing?

Inclusion of household personnel is a sensitive matter: the tax authority carefully examines whether these are genuine employment relationships and whether justification exists. Careless documentation puts not only the personnel but also the credibility of the entire file in question. Rejection of household staff inclusion due to lack of necessity justification

About the author

Anna Kovalevskaya

Author: Anna Kovalevskaya

Head of Legal, BRIDGES

I have worked with citizenship and residency matters in European countries for 12 years. Programme requirements and application practices change, so I assess each matter against the current rules, the applicant's immigration history, family composition and the documents supporting the legal basis for the application.

I lead matters from the preliminary assessment through to the grant of status. In complex situations, I identify the circumstances that may affect the review, establish the legal logic of the application and oversee the consistency of the supporting documents at every stage.

During the consultation, you will receive an assessment of the available legal grounds, a clear understanding of the chosen route and a list of issues that should be resolved before filing. Once the engagement begins, I oversee the application and the key decisions of the BRIDGES team.

Prepared on the basis of BRIDGES practice and reviewed by a subject-matter expert.

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Dmitry NagyInternational Tax Consultant, BRIDGES
Dmitry Nagy, International Tax Consultant, BRIDGES

Names and certain details have been changed to protect client confidentiality. The result described reflects one specific situation and is neither a public offer nor a guarantee of a similar outcome. Programme terms are stated as of 2026 and may change - please confirm current parameters with a BRIDGES consultant.