Choose your language:
News 30th of June 2021 By Ruben De Bock and Stephanie Vanmarcke

Reporting obligation for tax havens now expanded to Malta and Turkey

Reporting obligation for tax havens now expanded to Malta and Turkey

Tax havens

  • + The country is non-compliant or partially compliant
  • +The country has no corporate income tax or a nominal CIT rate of lower than 10 percent

Reporting obligation conditions

  • + The payments were made, either directly or indirectly, to persons or permanent establishments located in tax havens
  • +AND the total value of these payments during the taxable period exceeds EUR 100,000
Do you have any questions?
Should you have any questions regarding this subject, please do not hesitate to contact one of our specialists.
This form can only be sent with the use of technical cookies. You can accept these cookies here.
These cookies are used to distinguish people from bots. Certain data, such as your IP address or language preference, can be sent to Google. For more information about our cookie policy. If you don’t want these data to be processed by Google, you can send your question or request to
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Ruben De Bock
Ruben De Bock
Stephanie Vanmarcke
Stephanie Vanmarcke