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Malta: Updated FATCA, CRS guidelines on AEOI

Malta: Updated FATCA, CRS guidelines on AEOI

The Inland Revenue of Malta issued updated guidelines for the automatic exchange of financial account information (AEOI) under the FATCA and common reporting standard (CRS) regimes.


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The following changes are included in the guidelines:

  • Updated section on format of transmission of information (section 12.1.2)
  • Updated information regarding instances when undocumented accounts can occur in the section on recalcitrant accounts/undocumented accounts (section 14.1)
  • Updated list of reportable jurisdictions (appendix 1)

Read an April 2020 report [PDF 103 KB] prepared by the KPMG member firm in Malta

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