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Germany Publishes List of Jurisdictions for Exchange of Financial Account Information in 2025

10 April 2025

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Treaty Development

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Germany-OECD

The German Federal Central Tax Office has published the provisional list of participating jurisdictions for the exchange of financial account information under the Common Reporting Standard (CRS) in 2025 in respect of 2024. The list contains 123 jurisdictions, including the addition of Armenia, Cameroon, Mongolia, Papua New Guinea, Rwanda, Senegal and Trinidad and Tobago. Further, the initial reporting period for Liberia, Moldova, Montenegro, Uganda, and Ukraine is changed from 2023 to 2024. Financial institutions are required to report the required CRS information in Germany by 31 July 2025.