Malta: Guidance on automatic exchange of information (AEOI)
Guidance under DAC2, CRS and FATCA, DAC7, and DAC4
The Malta Tax and Customs Administration (MTCA) released Issue No. 2 of its Automatic Exchange of Information (AEOI) Newsletter (October 2025), providing the following items of guidance:
- Compliance reminders for trustees and fiduciaries under DAC2
- Exchange update under common reporting standard (CRS) and FATCA
- Self-compliance questionnaire for CRS and FATCA (2026)
- Compliance reminders for platform operators under DAC7
- Reminder for country-by-country (CbC) reporting entities under DAC4
Read a November 2025 report prepared by the KPMG member firm in Malta