Germany: Updated CRS guidance
CRS Newsletter 01/2023
CRS Newsletter 01/2023
Germany’s federal central tax office (BZSt) released guidance (CRS Newsletter 01/2023), which contains updated related to:
- The 2023 provisional exchange list, which includes all countries that have committed to the automatic exchange of information (AEOI) for financial accounts in tax matters
- Clarification of the application of the updated FATCA CRS guidance (BMF Schreiben) of 15 June 2022, specifically concerning:
- Excluded accounts
- German tax identification number (TIN) in a self-certification
Read a March 2023 report [PDF 227 KB] prepared by the KPMG member firm in Germany
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