Malta Gazettes Legal Notice on Cooperation With Other Jurisdictions on Tax Matters (Amendment) Regulations, 2026

The Maltese Official Gazette May 22 published Legal Notice No. 162/2026, on the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2026, for alignment with Directive 2023/2226/EU (DAC8) on administrative cooperation. The regulations include measures: 1) expanding the scope and conditions for the automatic exchange of information (AEOI) on advance cross-border rulings and advance pricing agreements (APAs); 2) amending AEOI provisions regarding information returns submitted by reporting crypto-asset service providers subject to the Crypto-Asset Reporting Framework (CARF); 3) strengthening confidentiality by clarifying attorney-client privilege, restricting disclosures of sensitive information, and penalizing unauthorized disclosures; 4) updating rules on cross-border rulings, ...