Malta: Guidance on automatic exchange of information (AEOI)

Guidance under DAC2, CRS and FATCA, DAC7, and DAC4

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November 18, 2025

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

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