Malta: FAQs on mandatory disclosure rules (DAC6)

The FAQs complement guidelines that were published in 2021.

The FAQs complement guidelines that were published in 2021.

The Office of the Commissioner for Revenue on 29 April 2022 published a set of “frequently asked questions” (FAQs) on the mandatory automatic exchange of information in relation to cross-border arrangements (DAC6) on its website.

The FAQs complement guidelines that were published in 2021. The FAQs are split under three headings:

  • Definition of an intermediary
  • Reporting deadlines and obligations
  • Other general questions

Read a May 2022 report prepared by the KPMG member firm in Malta


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