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Uruguay: Proposed CRS 2.0 amendments

Effective January 1, 2026

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December 11, 2025

The tax authority (DGI) on November 24, 2025, held an information session to discuss proposed amendments to Uruguay’s domestic regulations and Regulatory Decree No. 77/017—to align them with the 2023 updates introduced by the OECD to the common reporting standard (CRS 2.0). The amended framework is scheduled to become effective on January 1, 2026, with the first annual reports due on January 1, 2027.

The key changes include:

  • Expanded scope
  • Enhanced reporting requirements
  • Strengthened due diligence procedures
  • Excluded accounts
  • Non-reporting financial institutions (NRFIs)

An updated handbook and version 3.0 schemas reflecting CRS 2.0 are scheduled for publication in April 2026, and the simulation environment for testing will be available by October 2026.

Read a December 2025 report prepared by the KPMG member firm in Uruguay

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