The Office of Commissioner for Revenue, through this notification issued in February 2023, announced that it is seeking the feedback from Reporting Malta Financial Institutions on the relief given by the U.S. on certain pre-existing accounts that are U.S reportable accounts, as per section 14.1 of version 4.2 of the Guidelines on Automatic Exchange of Financial Account Information.

Reporting Malta Financial Institutions are invited to give their views on whether this relief given by the U.S provides sufficient comfort by sending an email on aeoi-admin.cfr@gov.mt.

The deadline for submitting feedback has now been extended until 30 March 2023