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Automatic Exchange of Financial Account Information

​In recent years, the challenge posed by cross-border tax fraud and tax evasion has become a major focus of concern at a global level. Unreported and untaxed income reduces national tax revenues and therefore an increase in the efficiency and effectiveness of tax collection is necessary. The automatic exchange of financial account information constitutes an important tool in this regard.

In this regard, Malta has implemented a FATCA Model IA IGA as a stand-alone instrument here. The relevant general legislative framework implementing the instruments; transposing Council Directive 2014/107/EU (commonly known as ‘DAC2’) and uniformly incorporating the Common Reporting Standard (commonly known as ‘CRS’) as developed by the OECD may be found here.

Guidelines in relation to these instruments issued under the provisions of article 96(2) of the Income Tax Act are available here.

A guideline in relation to a change in the reporting deadline for Reporting Year 2019 is available here.

Forms and other documents requested in connection with these instruments are available here below:

  New Registration Form

  Modification to Registration Form

  Login to Reporting Portal

  Bilateral CRS Competent Authority Agreements

  FATCA Competent Authority Agreement

  Trustee Declaration for the Purposes of Section 12.3.3. of the Guidelines