Malta: Updated AEOI guidance
The guidance also includes updated lists of CRS reportable jurisdictions and participating jurisdictions.
The Malta Tax and Customs Administration (MTCA) on February 23, 2026, issued an updated version (v4.8) of its guidance, Implementing Guidelines on Automatic Exchange of Financial Account Information.
The key updates to the guidance include:
- Section 3.4 (Deregistration Process)
- Section 12.3.3 (Trustee Declaration Return)
- Section 12.5 (Self-Compliance Questionnaire (SCQ))
The guidance also includes updated lists of common reporting standard (CRS) reportable jurisdictions and participating jurisdictions.
Read a March 2026 report prepared by the KPMG member firm in Malta