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ARTICLE · 11 JUNE 2026

Malta Enacts DAC8: New EU Crypto-Asset Reporting Obligations Introduced

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Malta has strengthened its tax transparency framework through Legal Notice 162 of 2026, the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2026. The amendments transpose Council Directive (EU) 2023/2226, commonly referred to as DAC8, into Maltese law and introduce new reporting obligations relating to crypto-assets.

MaltaTechnology
Chris Armstrong
Chris Armstrong
Szabolcs Toth
Szabolcs Toth

Malta has strengthened its tax transparency framework through Legal Notice 162 of 2026, the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2026. The amendments transpose Council Directive (EU) 2023/2226, commonly referred to as DAC8, into Maltese law and introduce new reporting obligations relating to crypto-assets.

The regulations form part of the European Union’s ongoing efforts to enhance administrative cooperation between tax authorities and address emerging risks associated with digital assets and cross-border tax planning. The amendments entered into force on 1 January 2026 and expand the scope of information exchanged automatically between tax authorities across EU Member States.

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