Malta – Updates on Automatic Exchange of Financial Account (AEoI) Implementing Guidelines

On January 26th, 2023 the Commissioner for Revenue informed on their News website that updated AEoI Information has been published.

Version 4.2 of the Guidelines was published on January 26, 2023, and includes changes within

Section 14.1 Recalcitrant Accounts/Undocumented Accounts introducing the temporary reliefs on U.S. TINs for certain pre-existing accounts as stipulated in the IRS Revenue Procedure 2023-11 published on December 30, 2022;

Appendix 1 - List of Non-EU Reportable Jurisdiction including Ghana and the Maldives with a first Information Exchange starting in 2023 for the reporting year 2022; and

Appendix 2 – List of Participating Jurisdictions (CRS)

To read the full version please click the following link Implementing Guidelines on Automatic Exchange of Financial Account Information.