The MTCA has published Version 4.8 of the DAC 2 Guidelines which includes updates to: Section 3.4: De-Registration Process of Malta Financial Institutions Section 12.3.3: Trustee Declaration Return submission procedure Section 12.5: Self-Compliance Questionnaire Appendix 1 and Appendix 2: Updates to Exchange Jurisdictions Download V4.8 here....
This week's edition of the CFE Tax Top 5 looks at the following: Commission Launches Call for Evidence on Corporate Tax “Omnibus” Simplification OECD Releases Amount B FAQs & Updates Pricing Automation Tool ECOFIN Updates EU Tax Blacklist & Sets 2027 Budget Guidelines EU AML...
The Commissioner for Tax and Customs has announced that a new Self-Compliance Questionnaire (SCQ) for CRS and FATCA purposes has been released and is now available for compilation by Financial Institutions falling within scope of CRS and FATCA regulations (S.L. 123.127 Cooperation with Other Jurisdictions...
The EU list of non-cooperative jurisdictions was updated on 17 February 2026, with Fiji, Samoa and Trinidad & Tobago removed from Annex I. VietNam and Turks & Caicos have been added to Annex I which now lists: American Samoa, Anguilla, Guam, Palau, Panama, the Russian Federation, Turks...
An amendment to the Seed Investment Scheme (Income Tax) Rules by LN 43 of 2026, has changed the Competent Authority under the rules to Malta Government Venture Capital Limited registered under the laws of Malta with registration number C108058....
The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations were revised by LN 48 of 2026 published on 20th February 2026. Pursuant to the amendment to Regulation 11, entities which are exempted from the filing obligation in...
This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament Holds Structured Dialogue With Commissioner Hoekstra on 2026 Tax Files UN Intergovernmental Negotiating Committee Advances Drafting of International Tax Cooperation Convention ECOFIN to Update EU Tax List & Budget Framework...
The MTCA has announced that the Annual Notification form to be submitted by non-disclosing intermediaries, which is due by 28th February 2026, is available for download and can be found at this link. Notifications are to be made by sending a signed copy of the completed...
LN 28 of 2026 has revised the Excise Duty Act, introducing, with effect form 1 April 2026, duty of €8 per Kg on 'Nicotine Pouches', defined as "Nicotine containing products intended for the intake of nicotine into the human body, by oral application, excluding for...
