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Brazil: Regulatory changes implementing CRS 2.0

Effective January 1, 2026

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January 23, 2026

The Brazilian Federal Revenue Service (RFB) on December 16, 2025, issued Normative Instruction RFB No. 2298/2025 to align Brazil’s domestic framework with the OECD’s amended common reporting standard (CRS 2.0) of 2023.

The amendments became effective on January 1, 2026, with the first exchange of information under the revised framework scheduled to begin in 2027.

Read a January 2026 report prepared by the KPMG member firm in Brazil

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