Malta Tax Agency Updates Guidance Note on EU Pillar 2 Global Minimum Taxation for MNEs

The Maltese Commissioner for Revenue March 9 updated a guidance note on global minimum taxation of multinational enterprise (MNE) groups and large-scale domestic groups in the EU, under OECD Pillar Two. Updated topics covered include the exemption referred to in Legal Notice No. 48/2026 for constituent entities located in Malta, from the obligation to notify the Commissioner of the identity of the entity filing the top-up tax information return and the jurisdiction where it is located. [Malta, The Commissioner for Revenue, 03/09/26]

Reference:
View Updated Guidance Note. View Announcement. View Index.