Malta Ratifies Pending Protocol to Tax Treaty with Romania

Malta has published Legal Notice No. 97 of 2026 in the Official Gazette, which contains the Double Taxation Relief on Taxes on Income with Romania (Amendment) Order, 2026. The Order provides for the ratification of the pending protocol to the 1995 income tax treaty with Romania, which was signed on 4 July 2024. It is the first to amend the treaty and includes the replacement of paragraph 2 of Article 26 (Mutual Agreement Procedure) with the following:

"2. The competent authority shall endea…