DAC 8 & DAC 9 transposed into Maltese law
The Cooperation with Other Jurisdictions on Tax Matters Regulations have been revised by LN 162 of 2006 published on 22 May 2026. The amendments, which enter into effect retrospectively as of 1 January 2026, include the transposition of the EU Administrative Cooperation Directive as amended by Directives 2023/2226 (DAC8) and 2025/872 (DAC 9).