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CRS - List of reportable, partner and non-reciprocal jurisdictions for 2019

As part of CRS reporting obligations, the list of reportable jurisdictions, partner jurisdictions and non-reciprocal jurisdictions for 2019 was introduced by Ministerial Decree n°2018-1145 of 10 December 2018.

The new Decree repeals and replaces Ministerial Decree n°2016-784 of 16 December 2016 implementing Sovereign Order n°6208 of 20 December 2016 implementing the  Convention on Mutual Administrative Assistance in Tax Matters, the Multilateral Competent Authority Agreement for the Automatic Exchange of Financial Account Information, and the Amending Protocol to the Agreement between the European Community and the Principality of Monaco providing for measures equivalent to those laid down in Council Directive 2003/48/EC.

The jurisdictions are as follows:

Reportable jurisdictions for 2019*

Partner jurisdictions for 2019

Non-reciprocal jurisdictions for 2019

 

-       Germany

-       Andorra

-       Austria

-       Belgium

-       Bulgaria

-       Cyprus

-       Croatia

-       Denmark

-       Spain

-       Estonia

-       Finland

-       France

-       Gibraltar

-       Greece

-       Hungary

-       Ireland

-       Italy

-       Mauritius

-       Japan

-       Liechtenstein

-       Latvia

-       Lithuania

-       Luxembourg

-       Malta

-       Mexico

-       Netherlands

-       Poland

-       Portugal

-       Czech Republic

-       Romania

-       United Kingdom

-       Slovakia

-       Slovenia

-       Sweden

-       South Africa

-       Aruba

-       Saudi Arabia

-       Argentine

-       Australia

-       Azerbaijan

-       Brazil

-       Canada

-       Chile

-       China

-       Columbia

-       South Korea

-       Curaçao

-       Guernsey

-       Greenland

-       Iceland

-       Isle of Man

-       Faroe Islands

-       Turks and Caicos Islands

-       India

-       Indonesia

-       Jersey

-       Lebanon

-       Malaysia

-       Montserrat

-       Nauru

-       Norway

-       New Zealand

-       Panama

-       Russian Federation

-       San Marino

-       Seychelles

-       Singapore

-       Switzerland

-       Uruguay

 

 

-       All reportable jurisdictions*

 

-       Anguilla

-       Aruba

-       Bahamas

-       Barbados

-       Bermuda

-       Brunei

-       Columbia

-       Costa Rica

-       Curaçao

-       United Arab Emirates

-       Grenada

-       Hong Kong

-       Cayman Islands

-       Cook Islands

-       Turks and Caicos Islands

-       British Virgin Islands

-       Israel

-       Kuwait

-       Lebanon

-       Montserrat

-       Nauru

-       Pakistan

-       Saint Kitts and Nevis

-       Saint Vincent and the Grenadines

-       Samoa

-       Vanuatu

 

-       Bahamas

-       Bermuda

-       United Arab Emirates

-       Cayman Islands

-       British Virgin Islands

-       Saint Kitts and Nevis

-       Samoa

Authors

Olivier Marquet
Olivier Marquet
Avocat Associé | Managing Partner
Monaco
The picture of Juliette Henry
Juliette Henry
Associate
Monaco