ARTICLE · 13 OCTOBER 2026

Public Country-by-Country Reporting

Grant Thornton Malta

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Tax transparency requirements are evolving rapidly, with Public Country-by-Country Reporting now mandating that large multinational groups disclose detailed financial and tax information across jurisdictions. Understanding which entities fall within scope, what information must be reported, and how to prepare for upcoming deadlines is essential for organizations operating in Malta and across the EU.

European UnionTax

Tax transparency has become an increasingly important feature of the global business environment. Over the past decade, governments, regulators and other stakeholders have placed greater emphasis on understanding where multinational groups conduct their activities, generate value and pay taxes.

Public Country-by-Country Reporting ("Public CbCR") forms part of this broader international movement towards enhanced transparency and accountability. In Malta, Directive (EU) 2021/2101 has been transposed into the Companies Act, Chapter 386 of the Laws of Malta, through provisions principally contained in Articles 213B to 213D and Part II of the Fourth Schedule. The regime seeks to provide greater visibility into the global operations of large multinational groups by requiring certain tax and financial information to be made publicly available on a country-by-country basis.

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