Malta Notes DAC6 Requirements for Intermediaries

Malta's Commissioner for Revenue issued two releases on 8 March 2023 regarding the DAC6 requirements for intermediaries. The first release notes a new guideline (see below) in relation to the CJEU judgment finding that the obligation for a lawyer invoking professional privilege to inform other intermediaries involved is not necessary and infringes the right to respect for communications with their client (previous coverage) Further, related updates have been made to the main DAC6 guidelines.…