Malta Exchange of Information List

malta-exchange-of-information-list

The Organisation for Economic Co-operation and Development (OECD) had set up the Multilateral Competent Authority Agreement (MCAA). The objective of the MCAA is to create a framework for the systematic and periodic transmission of taxpayer information by the source country to the country of residence of the taxpayer under the Common Reporting Standard framework

Where two signatories both specify the other in their list of intended exchange partners then the MCAA will come into effect between those two signatories. Rules of procedure will be developed to determine the sequencing of notifications as well as any subsequent changes to the notification procedure.

Such bilateral exchange relationships are being put in place for the automatic exchange of Common Reporting Standard (CRS) information. The relationships shown below include those under the framework of Article 6 of the Multilateral Convention and the CRS MCAA, as well as exchange relationships based on bilateral agreements and the EU framework.

As of October 2016, and with still almost a year to go until the first exchange date on 30 September 2017, there are now already over 1000 bilateral exchange relationships activated with respect to jurisdictions committed to a 2017 timeline.

We are listing below the bilateral exchange relationships for automatic exchange of information signed by Malta as at October 2016. Malta will exchange information in 2017 in relation to 2016.

Please click here in order to see an updated list on OECD website.

From Jurisdiction To Jurisdiction Legal Instrument
Malta Andorra EU Agreement
Malta Argentina CRS MCAA – Activated on 20 October 2016
Malta Austria EU Directive 2014/107/UE
Malta Belgium EU Directive 2014/107/UE
Malta Bulgaria EU Directive 2014/107/UE
Malta Croatia EU Directive 2014/107/UE
Malta Cyprus EU Directive 2014/107/UE
Malta Czech Republic EU Directive 2014/107/UE
Malta Denmark EU Directive 2014/107/UE
Malta Estonia EU Directive 2014/107/UE
Malta Faroe Islands CRS MCAA – Activated on 20 October 2016
Malta Finland EU Directive 2014/107/UE
Malta France EU Directive 2014/107/UE
Malta Germany EU Directive 2014/107/UE
Malta Gibraltar EU Directive 2014/107/UE
Malta Greece EU Directive 2014/107/UE
Malta Guernsey CRS MCAA – Activated on 20 October 2016
Malta Hungary EU Directive 2014/107/UE
Malta Iceland CRS MCAA – Activated on 20 October 2016
Malta India CRS MCAA – Activated on 20 October 2016
Malta Ireland EU Directive 2014/107/UE
Malta Isle of Man CRS MCAA – Activated on 20 October 2016
Malta Italy EU Directive 2014/107/UE
Malta Jersey CRS MCAA – Activated on 20 October 2016
Malta Korea CRS MCAA – Activated on 20 October 2016
Malta Latvia EU Directive 2014/107/UE
Malta Liechtenstein EU Agreement
Malta Lithuania EU Directive 2014/107/UE
Malta Luxembourg EU Directive 2014/107/UE
Malta Mexico CRS MCAA – Activated on 20 October 2016
Malta Monaco EU Agreement
Malta Netherlands EU Directive 2014/107/UE
Malta Norway CRS MCAA – Activated on 20 October 2016
Malta Poland EU Directive 2014/107/UE
Malta Portugal EU Directive 2014/107/UE
Malta Romania EU Directive 2014/107/UE
Malta San Marino EU Agreement
Malta Seychelles CRS MCAA – Effective for taxable periods starting on or after 01 January 2016 – Activated on 20 October 2016
Malta Slovak Republic EU Directive 2014/107/UE
Malta Slovenia EU Directive 2014/107/UE
Malta South Africa CRS MCAA – Activated on 20 October 2016
Malta Spain EU Directive 2014/107/UE
Malta Sweden EU Directive 2014/107/UE
Malta Switzerland EU Agreement
Malta United Kingdom EU Directive 2014/107/UE

This post was originally written for Portman International Ltd, a one-stop-shop for all corporate, personal, tax, residence, citizenship & property requirements in Malta.

David Marinelli is a Chartered Certified Accountant by profession and has been the owner and CEO of Portman International for the past 25 years. He advises a wide range of international clients on cross border taxation, international structures and asset protection. More recently David has added payment services and real estate advisory to his activities.