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Malta Exempts Constituent Entities from Pillar 2 Notification Requirements

|Approved Changes|Malta
Malta

Malta has published Legal Notice 48 of 2026 in the Official Gazette, which contains the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups (Amendment) Regulations, 2026. The regulations amend the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations, 2024 in relation to the compliance obligations of constituent entities of groups in scope of the Pillar 2…

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