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Learn moreMalta: Updated automatic exchange of information (AEOI) implementing guidelines
The Tax and Customs Administration issued an updated version (v4.6) of the implementing guidelines on AEOI.
The Tax and Customs Administration on 28 February 2024 issued an updated version (v4.6) of the implementing guidelines on automatic exchange of financial account information (AEOI).
Updates were made to Appendices 1 and 2:
- Aruba and Thailand were added as non-EU reportable jurisdictions for reportable periods 2016 and 2022, respectively
- Costa Rica was re-added as a reportable jurisdiction with the first reportable period being 2016
Read a March 2024 report prepared by the KPMG member firm in Malta
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