Country Year Primary Legislation Secondary Legislation Guidance List of low risk non-reporting FIs and excluded accounts Domestic Reporting Wider Approach
Argentina 2017
Belgium 2017
Bermuda 2017 CRS
Bulgaria 2017 -
Cayman Islands 2017 CRS
Colombia 2017 - CRS
Croatia 2017 CRS
Cyprus 2017 CRS
Czechia 2017
Denmark 2017 CRS
Estonia 2017 CRS
Faroe Islands 2017 -
Finland 2017 - CRS
France 2017
Germany 2017 - CRS
Gibraltar 2017 CRS
Greece 2017 CRS
Guernsey 2017
Hungary 2017 -
Iceland 2017
India 2017
Ireland 2017 CRS
Isle of Man 2017 CRS
Italy 2017 - CRS
Jersey 2017 CRS
South Korea 2017
Latvia 2017 - CRS
Liechtenstein 2017 CRS
Republic of Lithuania 2017 CRS
Luxembourg 2017
Malta 2017 -
Mexico 2017 CRS
Montserrat 2017
Netherlands 2017 Domestic
Norway 2017
Poland 2017 -
Portugal 2017 CRS
San Marino 2017 - CRS
Seychelles 2017 - CRS
Slovakia 2017 - CRS
Slovenia 2017 CRS
South Africa 2017
Spain 2017 -
Anguilla 2017 CRS
British Virgin Islands 2017 - - CRS
Romania 2017 - CRS
Andorra 2018 -
Antigua and Barbuda 2018 - -
Aruba 2018 - -
Australia 2018 -
Austria 2018 CRS -
Azerbaijan 2018 - -
Bahamas 2018 - -
Bahrain 2018 - - - CRS
Barbados 2018 - - -
Belize 2018 - CRS
Brazil 2018 -
Brunei 2018 -
Canada 2018 - CRS
Chile 2018 - - - CRS
China 2018
Cook Islands 2018 - CRS
Costa Rica 2018 -
Curaçao 2018 - -
Dominica 2018 - - - -
Greenland 2018 - - - -
Grenada 2018 - -
Hong Kong 2018 - -
Indonesia 2018 -
Israel 2018 - - - -
Japan 2018 -
Lebanon 2018 - CRS
Marshall Islands 2018 - - CRS
Macao 2018 - CRS
Malaysia 2018 - - CRS
Mauritius 2018 - -
Monaco 2018 - -
Nauru 2018 -
New Zealand 2018 -
Niue 2018 - -
Pakistan 2018 - -
Panama 2018 - - CRS
Qatar 2018 - - - - -
Russia 2018 - - - -
St Kitts and Nevis 2018 -
Samoa 2018 - - -
Saint Lucia 2018 - -
Saint Vincent and the Grenadines 2018 -
Saudi Arabia 2018 - - CRS
Singapore 2018 - CRS
Sint Maarten 2018 - - - - -
Switzerland 2018 - - - -
Trinidad and Tobago 2018 - - - - -
Turkey 2018 - - - -
United Arab Emirates 2018 - CRS
Uruguay 2018 - CRS
Vanuatu 2018 - -
Ghana 2019 - - - -
Kuwait 2019 - - - -
Albania 2020 - - - - -
Ecuador 2020 - - -
Kazakhstan 2020 - - - - -
Maldives 2020 - - - - -
Nigeria 2020 - - - -
Oman 2020 - - - - -
Peru 2020 - - -