As part of CRS reporting obligations, the list of reportable jurisdictions, partner jurisdictions and non-reciprocal jurisdictions has been updated by Ministerial Decree n°2020-869 of 11 December 2020, abrogating the Ministerial Decree n°2018-1145, modified.
The consolidated lists of the jurisdictions concerned are now as follows
Reportable jurisdictions
- South Africa
- Germany
- Andorra
- Saudi Arabia
- Argentina
- Australia
- Azerbaijan
- Belgium
- Brasil
- Bulgaria
- Canada
- Chile
- China
- Cyprus
- Colombia
- South Korea
- Croatia
- Curacao
- Danemark
- Spain
- Estonia
- Finland
- France
- Gibraltar
- Greece
- Greenland
- Guernsey
- Hungary
- Isle of Man
- Mauritius
- Faroe Island
- India
- Indonesia
- Ireland
- Island
- Israel
- Italy
- Japan
- Jersey
- Latvia
- Liechtenstein
- Lithuania
- Luxembourg
- Malaysia
- Malta
- Mexico
- Norway
- New Zealand
- Panama
- Netherlands
- Poland
- Portugal
- Czech Republic
- Romania
- United Kingdom
- Russian Federation
- San Marin
- Seychelles
- Singapore
- Slovakia
- Slovenia
- Sweden
- Switzerland
- Uruguay
Non-reciprocal jurisdictions
- Aruba
- Bahamas
- Bermuda
- United Arab Emirates
- Cayman Islands
- British Virgin Islands
- Turks and Caicos Islands
- Lebanon
- Montserrat
- Nauru
- Saint Kitts and Nevis
- Samoa
Partner jurisdictions
All the jurisdictions in the two previous lists, to which should be added the following countries :
- Barbados
- Brunei
- Costa Rica
- Grenada
- Hong Kong
- Cook Islands
- Kuwait
- Pakistan
- Saint Vincent and the Grenadines
- Vanuatu
These lists will come into effect as of January 1st, 2020.
