The German Ministry of Finance has published the list of jurisdictions with which Germany will automatically exchange financial account information by 30 September 2021. The automatic exchange is in accordance with the OECD Common Reporting Standard (CRS) and includes financial account information reported by financial institutions up to 31 July 2021. The list includes 109 jurisdictions, some of which are non-reciprocal, meaning the respective jurisdiction will transmit information to Germany but will not receive information from Germany.
The list is subject to change and will be finalized by the end of June 2021.
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