Malta Gazettes Legal Notice Amending Regulations on Pillar 2 Global Minimum Tax Obligations

The Maltese Official Gazette Feb. 20 published Legal Notice No. 48/2026, amending regulations on global minimum tax obligations for multinational enterprise (MNE) and large-scale domestic groups in the EU, under OECD Pillar Two. The notice includes measures: 1) requiring Malta-based constituent entities to provide designated filing entities with the information necessary to comply with the top-up tax information return requirements under EU Directive 2022/2523, on global minimum taxation; and 2) exempting Malta-based constituent entities from submitting to the Commissioner for Tax and Customs, a top-up tax information return, and the notification of the filing entity’s identity and jurisdiction. [Malta, Government ...