Commissioner for Revenue updates FAQs on DAC6

On 13 April 2023, the Commissioner for Revenue (‘CfR’) updated the list of answers to frequently asked questions (‘FAQs’) on the application of Automatic Exchange of Information in relation to Cross-Border Arrangements (‘DAC6’).

The FAQs seek to address both specific and general queries on the interpretation and application of DAC6 in Malta to further clarify the information provided in the ‘Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements’, and in the Cooperation with Other Jurisdictions on Tax Matters Regulations (Subsidiary Legislation 123.127). As notified by the CfR upon their initial publication on 29 April 2022, the FAQs will be regularly reviewed, with the revised version being published on the CfR website.

Updates to the FAQs relate to the following sections:

• Reporting Deadlines and Obligations – questions 2, 4, 9 and 10; and
• Other General Questions – question 9.

The updated FAQs may be accessed here.