(July 29, 2015)

On July 29, 2015 the Maltese Commissioner for Revenue published an updated version of the FATCA Guidelines (Version 3.0). A few new sections were added and other sections were updated.


In the updated Guidelines the following sections were updated:

  • 2.2.3 Application to Trusts

  • 3.1 Registration with the Commissioner for Revenue

  • 3.3 Reporting

Furthermore the following new sections were added:

  • 3.3.10 Reporting on Recalcitrant Account Holders

  • Meaning and Treatment of Recalcitrant Account Holder

  • Reporting on Recalcitrant Individual Accounts

  • Reporting on Recalcitrant Entity Accounts

  • Completion of data elements

  • 4.4. Compliance Measures Relating to Trusts


Click here to be forwarded to the updated version of the FATCA Guidelines as published on the website of the Maltese Inland Revenue



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