Rules governing tax residence
This section provides an overview of the tax residency rules applicable in jurisdictions that are committed to automatically exchanging information under the CRS, as provided to the OECD Secretariat by those jurisdictions. Tax residence is determined under the domestic tax laws of each jurisdiction. There might be situations where a person qualifies as a tax resident under the tax residence rules of more than one jurisdiction, and therefore is a tax resident in more than one jurisdiction. For the purposes of the CRS, Financial Institutions must ensure that Account Holders (or Controlling Persons) disclose all tax residences in the required self-certification. For the purposes of the CRS, the Account Holder (or Controlling Person) must disclose all its tax residences in the required self-certification. Kindly note that the mere right to reside in a given jurisdiction (on permanent or temporary basis) or the fact of holding citizenship of a given jurisdiction does not automatically mean that a person shall be considered a tax resident in such a jurisdiction or that, upon obtaining residency or citizenship, the tax residency is extinguished in the former jurisdiction(s) of tax residence."
The information can be accessed by clicking on the name of the jurisdiction at the end of this page. While the jurisdictions and the OECD Secretariat endeavour to keep the information as accurate and up to date as possible, it is to be considered as preliminary guidance only.
Jurisdiction-specific guidance
Latest update: 29 September 2023 (Click here for breakdown of updates)
- Albania
- Andorra
- Anguilla
- Antigua and Barbuda*
- Argentina
- Aruba
- Australia
- Austria
- Azerbaijan
- The Bahamas*
- Bahrain*
- Barbados*
- Belgium
- Belize
- Bermuda
- Brazil
- British Virgin Islands
- Brunei Darussalam
- Bulgaria
- Canada
- Cayman Islands
- Chile
- China
- Colombia
- Cook Islands
- Costa Rica
- Croatia
- Curaçao
- Cyprus*
- Czech Republic
- Denmark
- Dominica*
- Ecuador
- Estonia
- Faroe Islands
- Finland
- France (EN/FR)
- Georgia
- Germany
- Ghana
- Gibraltar
- Greece
- Greenland
- Grenada*
- Guernsey
- Hong Kong (China)
- Hungary
- Iceland
- India
- Indonesia
- Ireland
- Isle of Man
- Israel
- Italy
- Jamaica
- Japan
- Jersey
- Kazakhstan
- Kenya
- Korea
- Kuwait
- Latvia
- Lebanon
- Liechtenstein
- Lithuania
- Luxembourg
- Macau (China)
- Malaysia
- Maldives
- Malta*
- Marshall Islands
- Mauritius
- Mexico
- Moldova
- Monaco
- Montserrat
- Nauru
- Netherlands
- New Zealand
- Nigeria
- Niue
- Norway
- Oman
- Pakistan
- Panama*
- Peru
- Poland
- Portugal
- Qatar
- Romania
- Russian Federation
- Saint Lucia*
- Saint Kitts and Nevis*
- Saint Vincent and the Grenadines
- Samoa
- San Marino
- Saudi Arabia
- Seychelles*
- Singapore
- Sint Maarten
- Slovak Republic
- Slovenia
- Spain
- South Africa
- Sweden
- Switzerland
- Trinidad and Tobago
- Türkiye
- Turks and Caicos Islands*
- United Arab Emirates*
- United Kingdom
- United States
- Uruguay
- Vanuatu*
* A jurisdiction which offers citizenship and/or residence by investment (CBI/RBI) schemes that present a high risk of being misused for circumventing CRS reporting. Further information on these schemes and related guidance for Financial Institutions is available.
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.