Luxembourg has revised its list of partner jurisdictions for the automatic exchange of financial account information under the Common Reporting Standard, expanding reporting obligations and introducing new jurisdictions from 2025.

Luxembourg issued the Grand-Ducal Decree of 13 March 2026, officially published in the Journal Officiel du Grand-Duché de Luxembourg (Mémorial A) on 16 March 2026, updating the list of partner jurisdictions for the exchange of financial account information under the Common Reporting Standard (CRS), effective 20 March 2026.

The 2026 regulation modifies the Grand-Ducal Regulation of 15 March 2016 that governs the implementation of the CRS, also known in French as the Norme commune de déclaration (NCD). Article 1 of the new decree replaces Paragraph 1 of the 2016 text, listing 118 partner jurisdictions currently recognised for automatic exchange of financial information.

In addition, Paragraph 10 of the previous regulation has been amended to remove the phrase “and subsequent calendar years,” signalling a change in how reporting years are defined. A new Paragraph 11 defines “reportable jurisdictions” for the 2025 calendar year and onwards, adding Cameroon and Trinidad and Tobago to the existing list of jurisdictions.

Partner Jurisdictions (118):

Country/Jurisdiction Country/Jurisdiction Country/Jurisdiction
1 South Africa 41 Ghana 81 Nauru
2 Albania 42 Gibraltar 82 Nigeria
3 Germany 43 Greece 83 Niue
4 Andorra 44 Grenada 84 Norway
5 Anguilla 45 Greenland 85 New Caledonia
6 Antigua and Barbuda 46 Guernsey 86 New Zealand
7 Saudi Arabia 47 Hong Kong 87 Oman
8 Argentina 48 Hungary 88 Uganda
9 Armenia 49 Isle of Man 89 Pakistan
10 Aruba 50 Cayman Islands 90 Panama
11 Australia 51 Cook Islands 91 Netherlands
12 Austria 52 Faroe Islands 92 Peru
13 Azerbaijan 53 Marshall Islands 93 Poland
14 Bahamas 54 Turks & Caicos 94 Portugal
15 Bahrain 55 British Virgin Islands 95 Qatar
16 Barbados 56 India 96 Slovak Republic
17 Belgium 57 Indonesia 97 Czech Republic
18 Belize 58 Ireland 98 Romania
19 Bermuda 59 Iceland 99 United Kingdom
20 Brazil 60 Israel 100 Russia
21 Brunei Darussalam 61 Italy 101 Rwanda
22 Bulgaria 62 Jamaica 102 Saint Kitts and Nevis
23 Canada 63 Japan 103 Saint Lucia
24 Chile 64 Jersey 104 San Marino
25 China 65 Kazakhstan 105 Saint Martin
26 Cyprus 66 Kenya 106 St. Vincent & Grenadines
27 Colombia 67 Kuwait 107 Samoa
28 Korea 68 Latvia 108 Senegal
29 Costa Rica 69 Lebanon 109 Seychelles
30 Croatia 70 Liechtenstein 110 Singapore
31 Curaçao 71 Lithuania 111 Slovenia
32 Denmark 72 Macao 112 Sweden
33 Dominica 73 Malaysia 113 Switzerland
34 United Arab Emirates 74 Maldives 114 Thailand
35 Ecuador 75 Malta 115 Turkey
36 Spain 76 Mauritius 116 Ukraine
37 Estonia 77 Mexico 117 Uruguay
38 Finland 78 Moldova 118 Vanuatu
39 France 79 Monaco
40 Georgia 80 Montserrat

Rwanda, Senegal, and Uganda are newly included compared with the list issued in June 2025.