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Amendments to Article 26 (Exchange of Information) of the Malta Germany Double Taxation Agreement have been published on the 20th September 2011. The amendments are contained in a Malta-Germany protocol signed on the 17th June 2010 and is deemed to have into force on the 19th May 2011. The purpose of the amendments is to enhance transparency in the exchange of information and accordingly Article 26 of the Malta Germany DTA has been broadened and aligned with the corresponding article of the 2010 OECD Model Treaty. Germany is one of Malta's major trading partners with exports between 2006 and 2010 totalling around €260 million per year.
We will publishing comments on the scope of the amendments soon. For further information, please contact This e-mail address is being protected from spambots. You need JavaScript enabled to view it or This e-mail address is being protected from spambots. You need JavaScript enabled to view it .