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

DELIVERING TRANSFORMATION

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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 12.3.3: Trustee Declaration Return submission procedure
Section 12.5: Self-Compliance Questionnaire
Appendix 1 and Appendix 2: Updates to Exchange Jurisdictions

Please refer to the attached document.

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