Malta: Updated AEOI guidelines
Updates to the list of reportable and participating jurisdictions
The Malta Tax and Customs Administration on April 21, 2025, issued an updated version (v4.7) of its guidance titled “Implementing Guidelines on Automatic Exchange of Financial Account Information.”
The updated guidelines include changes to the definition of “Investment Entity” and adjustments in the “Undocumented Accounts” section. In addition, the guide now features updates to the list of reportable and participating jurisdictions in Appendices I and II.
Read a May 2025 report prepared by the KPMG member firm in Malta