CRS by jurisdiction

This section will provide you with a jurisdiction-specific overview of the steps taken and choices made by jurisdictions in the context of implementing the Standard. The overview table below will show the current state of implementation of all committed jurisdictions in a single table. In case you would like to have more detailed information about the current state of implementation of the Standard in a particular jurisdiction, you will be able to access jurisdiction-specific legislation by clicking on the green tick relating to that jurisdiction. 

 2017/2018

Updated on 11 May 2016

A B C D E F G H I J K L M N P Q R S T U 

 

Jurisdiction

Committed to first exchange in 

Primary legislation 

Secondary legislation 

Guidance 

List of low risk non-reporting
FIs 
and excluded accounts 

Domestic Reporting Format

Wider Approach 

Anguilla_small Anguilla    2017            
Argentina_small Argentina 2017        
Barbados_smallBarbados 2017          
 Belgium 2017        
Bermuda_small Bermuda  2017 n.a.  n.a     CRS  
British Virgin Islands_small British Virgin Islands  2017          
Bulgaria_small Bulgaria  2017  n.a.         
Cayman Islands_small Cayman Islands  2017       CRS
Colombia_smallColombia  2017            
Croatia_smallCroatia  2017            
Curacao Curaçao  2017            
Cyprus_smallCyprus  2017            
Czech Republic_small Czech Republic  2017          
Denmark_smallDenmark  2017        
Jurisdiction Committed to first exchange in  Primary legislation  Secondary legislation  Guidance  List of low risk non-reporting
FIs and excluded accounts 
Domestic Reporting Format Wider Approach 
Dominica_small Dominica  2017            
Estonia  2017            
Faroes Faroe Islands  2017    n.a      
Finland_small Finland  2017        
‌ France  2017        
Germany_small Germany  2017  n.a.        
Gibraltar_small Gibraltar  2017  n.a  n.a CRS   
Greece_small Greece  2017            
Greenland_small Greenland  2017 n.a         
Guernsey_small Guernsey  2017        
Hungary_small Hungary  2017          
Iceland_small Iceland  2017            
India_small India  2017      n.a.    
 Ireland  2017  CRS
Jurisdiction Committed to first exchange in  Primary legislation Secondary legislation Guidance List of low risk non-reporting
FIs and excluded accounts
Domestic Reporting Format Wider Approach
Isle of Man_small Isle of man  2017        
Italy_small Italy  2017      
Jersey_small Jersey  2017      
Korea, Republic_small Korea  2017      
Latvia_small Latvia  2017  n.a    
Liechtenstein_small Liechtenstein  2017      
Lithuania_small Lithuania  2017          
Luxembourg_small Luxembourg  2017      
Malta_small Malta  2017    
Mexico_small Mexico  2017

 

n.a.   
Montserrat_small Montserrat  2017          
Netherlands_small Netherlands  2017      
Niue_small Niue  2017            
Jurisdiction Committed to first exchange in  Primary legislation

Secondary legislation

Guidance  List of low risk non-reporting
FIs and excluded accounts

Domestic Reporting Format

Wider Approach 
Norway_small Norway  2017      
Poland_small Poland  2017          
Portugal_small Portugal  2017          
Romania_small Romania  2017          
San Marino_small San Marino  2017            
Seychelles flag small Seychelles  2017          
Slovak Republic_small Slovak Republic  2017      
Slovenia_small Slovenia  2017        
South Africa_small South Africa  2017        
 Spain_small Spain  2017    
 Sweden_small Sweden  2017  n.a    
Trinidad and Tobago_small Trinidad and Tobago  2017            
Turks and Caicos Islands_small Turks and Caicos Islands  2017          
United Kingdom_small United Kingdom  2017    

Disclaimer:

The jurisdiction-specific information published on the OECD AEOI Portal do not necessarily reflect the views of the OECD. While the AEOI Portal is run by the OECD, each jurisdiction is responsible for its jurisdiction-specific content and links to its own pages. The information in this section is (i) of a general nature only and not intended to address the specific circumstances of any particular individual or entity, (ii) not necessarily comprehensive, complete, accurate or up to date, (iii) sometimes linked to external sites over which the OECD has no control and for which the OECD assumes no responsibility and (iv) not professional or legal advice. If you need specific advice, you should always consult a specialist.