Pursuant to Legal Notice 97 of 2026 and Legal Notice 98 of 2026, published on 17 April 2026, amendments have been introduced to the Double Taxation Relief on Taxes on Income with Romania and the Double Taxation Relief on Taxes on Income with the Republic of San Marino.
These amendments specifically pertain to the operational aspects of the mutual agreement procedure (MAP) provisions within both tax treaties.
Changes to the Malta & Romania Double Tax Treaty
Legal Notice 97 of 2026 amends Article 26(2) of the Malta & Romania Double Tax Treaty by introducing an additional stipulation wherein the relevant competent authority shall endeavour to resolve the case through mutual agreement “if the objection appears to it to be justified.”
Both Contracting States are required to inform one another that the legal prerequisites for the amendment’s entry into force have been fulfilled. The revised Double Tax Treaty shall come into effect thirty days following the date of the later notification, the exact date of which will be published in the Government Gazette.
Moreover, the amended provisions will be applicable to income taxes derived during any calendar year or accounting period commencing on or after 1 January of the year immediately following the entry into force of the amended Malta & Romania Double Tax Treaty.
Changes to the Malta & San Marino Double Tax Treaty
Legal Notice 98 of 2026 amends Article 24(2) of the Malta & San Marino Double Tax Treaty through the deletion of a provision providing for the expiry of a MAP procedure at the end of the third year following the year in which the case was presented by the taxpayer.
Both Contracting States are also required to notify each other that the legal requirements for the entry into force of the amendment have been completed. The amended Double Tax Treaty will enter into force in both Contracting States on the date of the later notification, which date will be established by notice in the Government Gazette.
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Engaging in tax matters across Malta to San Marino, and Malta to Romania, and vice versa, respectively, requires a comprehensive understanding of the Double Tax Treaties (DTTs) that govern taxation on income, capital gains, and other financial obligations between these countries. These treaties are designed to alleviate the burden of double taxation, thereby enabling individuals and businesses to benefit from reduced tax liabilities.
By effectively utilising the provisions of these agreements, both residents and companies can enhance their tax positions while operating or investing in the aforementioned jurisdictions.
Should you seek additional information regarding the changes to the treaties or wish to discuss the various Malta Double Taxation Treaties and the unique tax planning opportunities they present, please do not hesitate to contact us.
