Malta: Updated automatic exchange of information (AEOI) implementing guidelines
Updated version 4.2 of the AEOI Implementing Guidelines issued
Updated version 4.2 of the AEOI Implementing Guidelines issued
The Commissioner for Revenue on 26 January 2023 issued an updated version 4.2 of the AEOI Implementing Guidelines [PDF 1.4 MB].
Updates were made to section 14.1 (relief for reporting on certain pre-existing accounts that are U.S. reportable accounts) and appendices 1 (non-EU reportable jurisdictions) and 2 (participating jurisdictions).
Reminder of upcoming reporting deadlines
The upcoming deadlines for FATCA and common reporting standard (CRS) reporting for the financial year 2022 are:
- 30 March 2023—submission of nil returns and/or alternative reporting (excel spreadsheet)
- 30 April 2023—submission of XML reporting
Read a January 2023 report prepared by the KPMG member firm in Malta
Read further a February 2023 report [PDF 219 KB] prepared by the KPMG member firm in Malta
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