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 reporting obligations (section 12.1)
  • Updated list of reportable jurisdictions, adding Costa Rica, Curacao, and Peru to the list for the 2020 reportable year (appendix 1)
  • Updated list of participating jurisdictions, adding Dominica, Maldives, Morocco, Oman, and Peru to the list for the relevant year (appendix 2)

Read a February 2021 report [PDF 90 KB] prepared by the KPMG member firm in Malta

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