New guidelines for FATCA and CRS as implemented in Malta

Deloitte Malta Tax Alert

17 January 2020

On 2 January 2020, the Commissioner for Revenue (‘CfR’) published a unified set of guidelines on automatic exchange of financial account information in terms of FATCA and CRS as implemented in Malta (the ‘Unified Guidelines’), thereby effectively replacing applicable guidelines previously published by the CfR for FATCA and CRS purposes respectively.

The Unified Guidelines, whilst amalgamating common aspects which arise from the similarities in FATCA and CRS, also introduce further clarifications and notable changes. A link to the Unified Guidelines as well as a summary of the salient changes as published by the CfR may be found here.  

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