Share with your friends

Malta: Updated guidelines, implementing DAC2 and CRS

Malta: Updated guidelines, implementing DAC2 and CRS

The Inland Revenue of Malta on 11 March 2019 issued an updated version of guidelines for implementation of the EU Council Directive 2014/107/EU (DAC2) and the common reporting standard (CRS) regime in an effort to help financial institutions comply with the CRS requirements.


Related content

The new guidance (version 2.0) updates two sections and the list of reportable jurisdictions to include Israel and Antigua and Barbuda.

Read a March 2019 report [PDF 84 KB] prepared by the KPMG member firm in Malta

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


Request for proposal