Korea: Revised CRS regulations

Updated tax residency self-certification forms

May 29, 2024

A revised version of common reporting standard (CRS) regulations was issued in April 2024, which updated:

  • The “individual tax residency self-certification form” for mandatory information required for identity verifications (Appendix 1)
  • The “entity tax residency self-certification form” for mandatory information required for identity verifications (Appendix 2)

The updated self-certification forms do not contain any substantive changes.

Read a May 2024 report prepared by the KPMG member firm in Korea

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