DAC 8 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, introducing:

• amendments extending the automatic exchange of information framework to crypto assets, with data collection and reporting obligations for Crypto Asset Service Providers and Operators; and
• amendments to other provisions, including, the narrowing of the scope of the legal professional privilege waiver under the mandatory disclosure rule (DAC 6).