Finland: Updated FATCA and CRS FAQs on implementation of CRS 2.0
A new question was introduced regarding the implementation of CRS 2.0.
The Finnish tax administration on April 2, 2026, updated the section on “Fulfilling Due Diligence Obligations” in its FATCA and CRS frequently asked questions (FAQs).
Specifically, a new question (Q.8) was introduced regarding the implemented CRS 2.0 and the corresponding key amendments to the existing CRS framework.
Read an April 2026 report prepared by the KPMG member firm in Finland