Generally, the information required to be reported for each Reportable Account will be:
- name
- address
- jurisdiction(s) of residence
- Taxpayer Identification Number (issued by the jurisdictions of residence)
- date of birth (for individuals)
- in the case of an Account Holder that is a Passive NFE, all of the above details for any person who is a Controlling Person of the Passive NFE
- account balance or value as of the end of the calendar year (for example, value of the grant paid)
- account number (or functional equivalent)
- name and identifying number of the Reporting Financial Institution.
Further information on the reporting obligations under the CRS will be provided prior to the end of the reporting period.
See also:
- Detailed information on the reporting requirements can be found at: Automatic exchange of information – guidance material: Reporting