The update aims to prevent double taxation, curb fiscal evasion, and align the treaty with OECD standards, subject to negotiation, signing, and ratification by both countries.
Austria’s Council of Ministers approved, on 11 March 2026, the start of negotiations for an amending protocol to the 1978 income and capital tax treaty with Malta.
The new protocol is being negotiated to fix a tax issue for aviation staff and to bring the treaty in line with OECD rules on corporate and personal taxes.
It must go through a process of negotiation, formal signing, and ratification in both jurisdictions before it can enter into force.
