DAC 2 Guidelines updated

The MTCA has published updates to the DAC 2 guidelines.  Version 4.7 of the Guidelines has been issued with updates to: Section 2.2.3 : Investment Entity – page 16 Section 14.1: Recalcitrant Accounts/ Undocumented Accounts ​​​​​​Subsection: Undocumented Accounts – page 101 Appendix 1 and Appendix...

DAC 9 adopted

The European Council adopted a further amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9) on 14 April 2025, which will streamline filing obligations and reduce compliance burden for companies under the Pillar 2 Directive. (See MIT News 14 March 2025) Member...

MTCA launches the Large Taxpayer Office

The Malta Tax and Customs Administration (MTCA) has announced the establishment of the Large Taxpayer Office (LTO). This new unit within the MTCA is designed to provide a specialised, holistic service to entities and individuals who meet specific eligibility criteria. It will serve as a single...

The MIT commemorates 30 years at its annual Tax Conference

The MIT hosted its Annual Tax Conference on 4 April 2025 at the Westin Dragonara Resort St. Julians. The event was opened by MIT President, Conrad Cassar Torregiani, who reflected on the work, achievements and continued relevance of the Institute, 30 years since its establishment on...

MAP Guidelines Version 2.4

The MTCA has published updated guidance on Mutual Assistance Procedures available under Double Taxation Agreements and the European Arbitration Convention....