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. 

 2017/2018/2019/2020

(Click here for breakdown of updates)

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	2017					CRS
Argentina	2017
Belgium	2017
Bermuda	2017					CRS
‌ British Virgin Islands	2017		n/a	n/a		CRS
Bulgaria	2017		n/a
Cayman Islands	2017					CRS
Colombia	2017					CRS
Croatia	2017					CRS
Cyprus	2017					CRS
Czech Republic	2017
Denmark	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
Estonia	2017					CRS
Faroe Islands	2017			n/a
Finland	2017				n/a	CRS
France	2017
Germany	2017		n/a			CRS
Gibraltar	2017					CRS
Greece	2017					CRS
Guernsey	2017
Hungary	2017		n/a
Iceland	2017
India	2017
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	2017					CRS
Italy	2017			n/a		CRS
Jersey	2017					CRS
Korea	2017
Latvia	2017			n/a		CRS
Liechtenstein	2017					CRS
Lithuania	2017					CRS
Luxembourg	2017				n/a
Malta	2017			n/a
Mexico	2017					CRS
Montserrat	2017
Netherlands	2017					Domestic
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	2017
Poland	2017		n/a
Portugal	2017					CRS
‌ Romania	2017			n/a		CRS
San Marino	2017				n/a	CRS
Seychelles	2017				n/a	CRS
Slovak Republic	2017			n/a		CRS
Slovenia	2017					CRS
South Africa	2017
Spain	2017			n/a
Sweden	2017			n/a		CRS
Turks and Caicos Islands	2017					CRS
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.