Hello,
if you are NonDom on Malta and do not remit the money (meaning transfer to Malta bank account, pay your rent on Malta, pay with the︀ credit card on Malta from the income) its considered foreign.
However, the problem with playing︁ online poker while being physically present on Malta (traders for example have the same issue),︂ is that it may be considered Malta generated income.
If that is the case, you'd︃ need to pay normal Maltese income taxes.
Article 4(1) of the ITA:
The remittance basis︄ of taxation applies to persons who are either not domiciled or not ordinarily resident in︅ Malta.
In this respect, it means that income tax (charged at residential progressive rates) would︆ be charged on:
(a) any chargeable gains arising in Malta, regardless of where it is︇ received; and
(b) any income as is regarded as arising in Malta, regardless of where︈ it is received; and
(c) any income arising outside Malta which is remitted to or︉ received in Malta.
So, the number b) may be an issue for you while you︊ play poker being physically present in Malta as they could consider you generate it in︋ Malta.
Sure, lots of people may do it and also trade while being physically on︌ Malta, but as far as my understanding goes, you may run into an issue.
So, when you play/trade outside of Malta it is generated outside.
But as a ordinary resident︍ you'd in theory should be on Malta with center of life or the 'infamous 183︎ days rule'.
Malta has some special residency programs where you would NOT need to be️ present in Malta, but they charge you like 15k EUR/year for that.
Depending on how much money you make it may be interesting for you.
But please check it with a qualified Maltese tax advisor to get their opinion.
