Malta Updates Guidance on DAC2 and Releases New Self-Compliance Questionnaire for CRS and FATCA

Malta's Tax and Customs Administration has announced updated Guidance on Automatic Exchange of Financial Account Information (DAC 2), as well as the Release of the New Self-Compliance Questionnaire (SCQ) for CRS and FATCA purposes.

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Update of the Guidance on Automatic Exchange of Financial Account Information (DAC 2)

The MTCA notifies that Version 4.8 of the DAC 2 Guidelines has been issued with updates to:

• Section 3.4: De-Registration Process of Malta Financial Institutions
• Section…