Malta has published Legal Notice 162 of 2026 in the Official Gazette, which contains the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2026. The regulations provide for the Implementation of Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8), including new reporting and due diligence obligations for crypto-asset service providers. Approved by the European Council in October 2023, the provisions of DAC8 are largely based on the Crypto-Asset Reporting Fra…