Malta has published Legal Notice No. 198 of 2021, which contains the Relief of Double Taxation between Malta and Switzerland. The Legal Notice provides for the ratification of the amending protocol to the 2011 income tax treaty with Switzerland, which was signed on 16 July 2020. The protocol is the first to amend the treaty and includes changes to bring the treaty in line with BEPS and MLI standards. It will enter into force once the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force.