Exchange of Information

Malta is committed to tax transparency with a view that a fair and transparent tax system demonstrates good governance. On this basis, Malta has entered into multiple legal arrangements for Exchange of Information. These arrangements include the following categories:

The first category involves a mechanism through which one Competent Authority in one jurisdiction requests information from another Competent Authority in a different jurisdiction. In the event that Malta is the requested jurisdiction, it is important to note that there are no domestic tax limitations on the powers of the Commissioner for Revenue to require and access information from an information-holder in Malta. In this respect, limitations are circumscribed through the applicable international arrangements designed to respect the essence of fundamental rights.
The second category describes a mechanism through which one Competent Authority in one jurisdiction automatically exchanges pre-established categories of information to another Competent Authority in a different jurisdiction over an interval of time. Therefore, certain information-holders in Malta may systematically be required to provide information to the Commissioner for Revenue in line with the applicable international arrangements.

Malta’s obligations and commitments in relation to Exchange of Information are encapsulated in the S.L. 123.127 Cooperation with Other Jurisdictions on Tax Matters Regulations. To facilitate the implementation of these international obligations, the Commissioner for Revenue has developed online e-services to allow information-holders to submit accurate and complete information for onward exchange of information. Furthermore, Guidelines in relation to Exchange of Information on Request issued under the provisions of article 96(2) of the Income Tax Act are available here