Cross-border tax reporting obligations for financial institutions, platform operators, and crypto-asset service providers. This section covers FATCA, the OECD Common Reporting Standard (CRS), DAC6 mandatory disclosure rules for cross-border arrangements, DAC7 platform operator reporting, and CARF – the new global crypto-asset reporting framework taking effect across implementing jurisdictions. Each guide explains who reports, what data fields are required, filing windows, and the practical pitfalls (missing TINs, indicia, due diligence gaps) that trigger competent authority follow-up. Articles target compliance teams, fund administrators, and crypto firms preparing first-year reports. Start with the FATCA practical guide or the CRS guide for the AEOI fundamentals.
Skattestyrelsen published version 1.8 of its EIS reporting guide, the Indberetningsvejledning til etableringskontosystemet, on 28 September 2026, and it applies to every report an account-holding bank in Denmark makes from 1 October 2026, corrections for earlier years included. EIS reporting covers bank reporting of deposits and withdrawals on four tax-favoured account types: the etableringskonto (establishment…
Liquidation proceeds reporting to Skattestyrelsen rests on section 28 a of skatteindberetningsloven, the Danish Tax Reporting Act. Section 28 a entered into force on 1 January 2024; the current liquidation proceeds reporting rules took effect from 1 January 2025 and apply to reporting concerning calendar year 2025 and later. For investment associations and similar entities,…
Regulation (EU) 2026/2108 was adopted on 16 September 2026, published in the Official Journal on 19 September 2026, and entered into force the following day. It establishes a new Union Customs Code and a European Union Customs Authority, and it repeals Regulation (EU) No 952/2013, the code adopted in 2013 and generally applicable since 1…
CARF reporting in Luxembourg starts with the data a crypto-asset platform is already generating in 2026. The Law of 27 March 2026 (Mémorial A No. 144), which transposes Directive (EU) 2023/2226 (DAC8) and brings the OECD Crypto-Asset Reporting Framework into Luxembourg tax law, makes the calendar year 2026 the first reporting period. Reporting crypto-asset service…
CESOP reporting in Luxembourg is triggered when, in a calendar quarter, a PSP provides payment services corresponding to more than 25 cross-border payments to the same payee. The count is calculated separately for payment services provided per Member State and per Article 243c(2) payee identifier; where the PSP knows that several identifiers belong to the…
On 9 September 2026 the Bundeszentralamt fuer Steuern (BZSt) issued CRS Newsletter 04/2026, and it carries four items relevant to BZSt CRS reporting. The Federal Ministry of Finance has published an English translation of the BMF-Schreiben that fixes the officially prescribed dataset and interface; the BMF-Schreiben dated 14 January 2026 requires version 2.0 for transmissions…
The European Union adopted the VAT in the Digital Age package, known as ViDA, on 11 March 2025. It arrives as three connected legal acts: Council Directive (EU) 2025/516, Council Regulation (EU) 2025/517 and Council Implementing Regulation (EU) 2025/518. Together they rewrite how VAT is invoiced and reported across the single market. From 1 July…
On 3 September 2026 the European Commission put a number on five years of the EU e-commerce VAT reforms: more than 125 billion euro in VAT collected through the One Stop Shop and the Import One Stop Shop since the rules took effect on 1 July 2021. In 2025 alone the schemes brought in more…
Hong Kong signed a double taxation agreement with Slovenia on 4 September 2026. The Secretary for Financial Services and the Treasury, Christopher Hui, signed for Hong Kong; Slovenia’s Ambassador to China signed for the other side. The Hong Kong-Slovenia double taxation agreement is the 60th tax treaty in Hong Kong’s network and the fifth the…
From 2 September 2026 the Czech Ministry of Finance and the Financial Administration run a single official website, eet.gov.cz, together with a dedicated helpline on 953 109 109, for a tax obligation Czech businesses last carried before the pandemic: recording in-person sales electronically. The reintroduced system, branded EET 2.0 (elektronicka evidence trzeb, electronic registration of…