Malta Exchange of Information List

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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 JurisdictionTo JurisdictionLegal Instrument
MaltaAndorraEU Agreement
MaltaArgentinaCRS MCAA – Activated on 20 October 2016
MaltaAustriaEU Directive 2014/107/UE
MaltaBelgiumEU Directive 2014/107/UE
MaltaBulgariaEU Directive 2014/107/UE
MaltaCroatiaEU Directive 2014/107/UE
MaltaCyprusEU Directive 2014/107/UE
MaltaCzech RepublicEU Directive 2014/107/UE
MaltaDenmarkEU Directive 2014/107/UE
MaltaEstoniaEU Directive 2014/107/UE
MaltaFaroe IslandsCRS MCAA – Activated on 20 October 2016
MaltaFinlandEU Directive 2014/107/UE
MaltaFranceEU Directive 2014/107/UE
MaltaGermanyEU Directive 2014/107/UE
MaltaGibraltarEU Directive 2014/107/UE
MaltaGreeceEU Directive 2014/107/UE
MaltaGuernseyCRS MCAA – Activated on 20 October 2016
MaltaHungaryEU Directive 2014/107/UE
MaltaIcelandCRS MCAA – Activated on 20 October 2016
MaltaIndiaCRS MCAA – Activated on 20 October 2016
MaltaIrelandEU Directive 2014/107/UE
MaltaIsle of ManCRS MCAA – Activated on 20 October 2016
MaltaItalyEU Directive 2014/107/UE
MaltaJerseyCRS MCAA – Activated on 20 October 2016
MaltaKoreaCRS MCAA – Activated on 20 October 2016
MaltaLatviaEU Directive 2014/107/UE
MaltaLiechtensteinEU Agreement
MaltaLithuaniaEU Directive 2014/107/UE
MaltaLuxembourgEU Directive 2014/107/UE
MaltaMexicoCRS MCAA – Activated on 20 October 2016
MaltaMonacoEU Agreement
MaltaNetherlandsEU Directive 2014/107/UE
MaltaNorwayCRS MCAA – Activated on 20 October 2016
MaltaPolandEU Directive 2014/107/UE
MaltaPortugalEU Directive 2014/107/UE
MaltaRomaniaEU Directive 2014/107/UE
MaltaSan MarinoEU Agreement
MaltaSeychellesCRS MCAA – Effective for taxable periods starting on or after 01 January 2016 – Activated on 20 October 2016
MaltaSlovak RepublicEU Directive 2014/107/UE
MaltaSloveniaEU Directive 2014/107/UE
MaltaSouth AfricaCRS MCAA – Activated on 20 October 2016
MaltaSpainEU Directive 2014/107/UE
MaltaSwedenEU Directive 2014/107/UE
MaltaSwitzerlandEU Agreement
MaltaUnited KingdomEU Directive 2014/107/UE