FATCA-CRS: Updated AEOI Implementing Guidelines published by the CfR

On 26 January 2023, the Commissioner for Revenue (‘CfR’) issued version 4.2 of the AEOI Implementing Guidelines.

Updates were made to Section 14.1 (Relief for reporting on certain pre-existing accounts that are U.S. reportable accounts) of the Guidelines and Appendices 1 (Non-EU Reportable Jurisdictions) and 2 (Participating Jurisdictions).

In the meantime, we take the opportunity to kindly remind you about the upcoming FATCA-CRS Reporting Deadlines for the financial year 2022:

• 30 March 2023 – submission of Nil Returns and/or  Alternative Reporting (excel spreadsheet)
• 30 April 2023 – submission of XML Reporting