Global Daily Tax News, Malta Releases AEOI Questionnaire For Financial Institutions, (Mar 9, 2026)

Malta's Commissioner for Tax and Customs recently released a questionnaire that should be completed by all financial institutions with automatic exchange of information obligations under the Common Reporting Standard (CRS) and the US Foreign Account ...

The so-called Self-Compliance Questionnaire (SCQ) is intended to support the tax agency's ongoing compliance monitoring efforts with regards due diligence and reporting requirements.

The Tax and Customs Administration said: "Financial institutions are required to complete and submit the questionnaire by March 13, 2026. The SCQ can be accessed via the MTCA website. Kindly ensure that the completed questionnaire is submitted within the stipulated timeframe to maintain compliance with regulatory requirements."

The agency has released guidance on the completion of the SCQ.

The Malta Tax and Customs Administration has also recently updated the DAC2 Guidelines, with changes to:

Section 3.4, De-Registration Process of Malta Financial Institutions;
Section 12.3.3: Trustee Declaration Return submission procedure;
Section 12.5: Self-Compliance Questionnaire; and
Appendix 1 and Appendix 2: Updates to Exchange Jurisdictions.

Global Daily Tax News, Malta Releases AEOI Questionnaire For Financial Institutions, (Mar 9, 2026)

The so-called Self-Compliance Questionnaire (SCQ) is intended to support the tax agency's ongoing compliance monitoring efforts with regards due diligence and reporting requirements.

The agency has released guidance on the completion of the SCQ.

The Malta Tax and Customs Administration has also recently updated the DAC2 Guidelines, with changes to:

Section 3.4, De-Registration Process of Malta Financial Institutions;
Section 12.3.3: Trustee Declaration Return submission procedure;
Section 12.5: Self-Compliance Questionnaire; and
Appendix 1 and Appendix 2: Updates to Exchange Jurisdictions.