The updated CRS exchange list for 2024 now includes Armenia and Uganda.

Belgium’s government has published the Royal Decree of 2 July 2025 in Official Gazette No. 2025004947 of 8 July 2025.

The Royal Decree updates the list of jurisdictions with which tax authorities will exchange information under the Common Reporting Standard (CRS), adding Armenia and Uganda to the list for 2024.

The updated list includes the following 117 jurisdictions:

Albania, Andorra, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Austria, Azerbaijan, Bahamas, Bahrain, Barbados, Belize, Bermuda, Bonaire, Sint Eustatius and Saba, Brazil, British Virgin Islands, Brunei Darussalam, Bulgaria, Canada, Cayman Islands, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Dominica, Ecuador, Estonia, Faroe Islands, Finland, France, Georgia, Germany, Ghana, Gibraltar, Greece, Greenland, Grenada, Guernsey, Hong Kong, Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Jamaica, Japan, Jersey, Kazakhstan, Kenya, Kuwait, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macau, Malaysia, Maldives, Malta, Marshall Islands, Mauritius, Mexico, Moldova, Monaco, Montserrat, Nauru, Netherlands, New Caledonia, New Zealand, Nigeria, Niue, Norway, Oman, Pakistan, Panama, Peru, Poland, Portugal, Qatar, Romania, Russia, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Vincent and the Grenadines, Samoa, San Marino, Saudi Arabia, Seychelles, Singapore, Slovak Republic, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, Thailand, Turkey, Turks and Caicos Islands, Uganda, Ukraine, United Arab Emirates, United Kingdom, Uruguay, and Vanuatu.

The Common Reporting Standard (CRS), developed in response to the G20’s request and approved by the OECD Council on 15 July 2014, requires jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis.

It outlines the financial account information to be exchanged, the financial institutions required to report, the various types of accounts and taxpayers covered, as well as the common due diligence procedures to be followed by financial institutions.