Malta's Tax and Customs Administration (MTCA) has published Issue 2 of its AEOI Newsletter, dated October 2025. Issue 1 of the newsletter was issued in April 2025 to communicate and inform taxpayers and relevant entities about updates and amendments to regulations and other matters related to the Automatic Exchange of Information (AEOI). The main highlights of Issue 2 are as follows:
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DAC 2-Trustees and Fiduciaries
Trustees, licensed by the MFSA, are reminded to submit the Trustee De…