Belgium has expanded its automatic exchange of financial information network to 122 partner jurisdictions under the Common Reporting Standard, with five new countries—Cameroon, Montenegro, Rwanda, Senegal, and Trinidad and Tobago—added for 2026 reporting on 2025 tax year data.
Belgium has gazetted the Royal Decree of 10 May 2026 on 18 May 2026, establishing an updated list of 122 partner jurisdictions for the automatic exchange of financial account information in Belgium, in accordance with the Common Reporting Standard (CRS).
This comprehensive list reflects recent international developments, specifically adding Cameroon, Montenegro, Rwanda, Senegal, and Trinidad and Tobago as jurisdictions subject to reporting for the first time in 2026 regarding data from the 2025 tax year.
The exchange of information with these partners is based on the principle of reciprocity, meaning the Belgian administration receives financial data from abroad regarding Belgian taxpayers in exchange for providing similar information to foreign authorities.
It is important to note that while the United States participates in financial data exchange under the FATCA framework, it is explicitly not considered a “partner jurisdiction” within the specific meaning of this Belgian law.
These jurisdictions, which participate in a global effort to combat cross-border tax evasion, include: South Africa, Albania, Germany, Andorra, Anguilla, Antigua and Barbuda, Saudi Arabia, Argentina, Armenia, Aruba, Australia, Austria, Azerbaijan, Bahamas, Bahrain, Barbados, Belize, Bermuda, Bonaire, Sint Eustatius and Saba, Brazil, Brunei Darussalam, Bulgaria, Cameroon, Canada, Chile, China, Cyprus, Colombia, South Korea, Costa Rica, Croatia, Curaçao, Denmark, Dominica, United Arab Emirates, Ecuador, Spain, Estonia, Finland, France, Georgia, Ghana, Gibraltar, Greece, Grenada, Greenland, Guernsey, Hong Kong, Hungary, Isle of Man, Cayman Islands, Cook Islands, Faroe Islands, Marshall Islands, Turks and Caicos Islands, British Virgin Islands, India, Indonesia, Ireland, Iceland, Israel, Italy, Jamaica, Japan, Jersey, Kazakhstan, Kenya, Kuwait, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macao, Malaysia, Maldives, Malta, Mauritius, Mexico, Moldova, Monaco, Montenegro, Montserrat, Nauru, Nigeria, Niue, Norway, New Caledonia, New Zealand, Oman, Uganda, Pakistan, Panama, Netherlands, Peru, Poland, Portugal, Qatar, Slovak Republic, Czech Republic, Romania, United Kingdom, Russia, Rwanda, Saint Kitts and Nevis, Saint Lucia, San Marino, Saint Martin, Saint Vincent and the Grenadines, Samoa, Senegal, Seychelles, Singapore, Slovenia, Sweden, Switzerland, Thailand, Trinidad and Tobago, Turkey, Ukraine, Uruguay, and Vanuatu.
