Finland’s Tax Administration has updated its list of 121 participating jurisdictions for automatic financial account information exchange under DAC2, the CRS MCAA, and bilateral agreements, adding Rwanda, Senegal, and Trinidad and Tobago with effect from specified dates.
Finland’s tax administration published an updated list of participating jurisdictions for the automatic exchange of financial account information under DAC2, the CRS MCAA, and bilateral automatic exchange agreements on 9 September 2026.
The list of 121 participating jurisdictions are: Netherlands, Andorra, Anguilla, Antigua and Barbuda, United Arab Emirates, Argentina, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Barbados, Belgium, Belize, Bermuda, Bonaire, Sint Eustatius and Saba, Brazil, British Virgin Islands, Brunei, Bulgaria, Cayman Islands, Chile, Cook Islands, Costa Rica, Curaçao, Spain, South Africa, Faeroe, Ghana, The Rock, Grenada, Greenland, Guernsey, Hong Kong, Indonesia, India, Ireland, Iceland, Israel, Italy, Austria, Japan, Jersey, Canada, China, Colombia, Republic of Korea, Greece, Croatia, Kuwait, Cyprus, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macau, Malaysia, Malta, Man, Mauritius, Mexico, Monaco, Montserrat, Laughter, Niue, Norway, Pakistan, Panama, Portugal, Poland, Qatar, France, Romania, Swedish, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Germany, Samoa, San Marino, Saudi Arabia, Seychelles, Singapore, St. Maarten, Slovakia, Slovenia, Finnish, Switzerland, Denmark, Czech Republic, Turkey, Turks and Caicos Islands, Hungary, Uruguay, New Zealand, Vanuatu, Russia (data exchange suspended since March 2022), Estonia, and United Kingdom.
Finland’s Act 1042/2025 defines “participating jurisdictions” as EU Member States other than Finland and other jurisdictions covered by qualifying information-exchange agreements and included on the relevant official lists. The list is important for determining whether an account holder is an Investment Entity of a Non-Participating Jurisdiction that a Finnish reporting financial institution must investigate, identify, and report.
