On 8 March 2023, the Maltese Commissioner for Revenue (CFR) provides guidelines in relation to the waiver from filing information in respect of a reportable cross-border arrangement (DAC6).
Following the CJEU decision on 8 December 2022, Maltese lawyers such as advocates, notaries, and legal procurators are now only required to inform their clients about reporting obligations. This applies whether the client is a relevant taxpayer or intermediary. The clarifications also state that for yearly notifications, these lawyers are not obliged to provide identification details of the relevant taxpayer or intermediary on whom reporting obligations have been waived.
Moreover, CFR also provided the annual notification form which is due by 31 March 2023.
