The Malta tax authorities have issued Guidelines on 4th January 2021 which will be useful for intermediaries and in some instances, taxpayers, to meet their obligations in reporting certain cross border arrangements starting in January 2021. Reporting has to be done on different dates: with respect to cross-border arrangements where the trigger point for reporting took place between 1 July 2020 and 31 December 2020 the deadline for reporting must take place by no later than Monday 1 February 2021. Reportable cross-border arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020 must be reported by Monday 1 March 2021.

Our tax practice can help you in determining if you have any obligation to report, by advising on the different hallmarks and if any of these are met by any one of the arrangements or structures your company might have been entered into. You may contact us on for further details.