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ARTICLE · 02 FEBRUARY 2023

FATCA-CRS: Updated AEOI Implementing Guidelines Published By The CfR

KPMG Malta
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On 26 January 2023, the Commissioner for Revenue (‘CfR') issued version 4.2 of the AEOI Implementing Guidelines.

MaltaFinance and Banking
Lisa Zarb Mizzi
Lisa Zarb Mizzi
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On 26 January 2023, the Commissioner for Revenue ('CfR') issued version 4.2 of the AEOI Implementing Guidelines.

Updates were made to Section 14.1 (Relief for reporting on certain pre-existing accounts that are U.S. reportable accounts) of the Guidelines and Appendices 1 (Non-EU Reportable Jurisdictions) and 2 (Participating Jurisdictions).

Upcoming FATCA-CRS Reporting Deadlines

In the meantime, we take the opportunity to kindly remind you about the upcoming FATCA-CRS Reporting Deadlines for the financial year 2022:

  • 30 March 2023 – submission of Nil Returns and/or Alternative Reporting (excel spreadsheet)
  • 30 April 2023 – submission of XML Reporting

Upcoming FATCA-CRS Seminar

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