Lithuania: VMI issues draft amendments for crypto-asset reporting rules under DAC8
Lithuania's State Tax Inspectorate (VMI) published on 24 March 2026 draft amendments to the rules on reporting information about reportable crypto-asset users, aligning with the Amending Directive to the 2011 Directive on Administrative Cooperation
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Germany: MOF publishes draft bill for the ratification of 2024 CRS MCAA addendum
Germany’s Ministry of Finance has published a draft bill on 24 March 2026 for the ratification of the 2024 Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The
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Hong Kong: IRD gazettes Automatic Exchange of Information Amendment Bill 2026
The Hong Kong Inland Revenue Department (IRD) has announced on 25 March 2026 that the Inland Revenue (Amendment) (Automatic Exchange of Information) Bill 2026Â has been published in the Gazette on 27 March 2026, with its first reading in the
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UK: HMRC proposes broader digital tax reporting under MTD
UK’s His Majesty’s Revenue and Customs (HMRC) has introduced regulations requiring the use of compatible software to submit information on business and property income and to maintain associated records. This information will be used to
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France issues GloBE payment notice for 2026
France has issued the GloBE payment notice that multinational enterprises liable for top-up tax under the GloBE Pillar Two rules must submit for the first time in 2026. All companies belonging to a group within the scope of Pillar Two rules must
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Germany: MoF publishes draft bills for crypto, digital platform tax reporting
The German Ministry of Finance ( MoF) published draft bills on 24 March 2026 to ratify three international agreements aimed at strengthening tax transparency. The bills cover the CARF MCAA for crypto-asset reporting, the DPI MCAA for income from
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UN Tax Committee Discusses Guidance on AI for Tax Administrations
On 25 March 2026 the UN Committee of Experts on International Cooperation in Tax Matters discussed the proposed workstream for the guidance on tax administration and AI. The subcommittee presented its planned work for comment and approval. The
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Austria: MoF updates jurisdictions list for CRS automatic exchange of information
Austria’s Ministry of Finance published an ordinance on 20 (MoF) March 2026 updating the lists of participating and reportable jurisdictions for the automatic sharing of financial account details under the Common Reporting Standard (CRS). The
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Poland publishes regulations on DAC8 guarantee deposits for crypto-asset operators
Poland has issued an executive regulation under the amendment to the Law on the Exchange of Tax Information with Other Countries, primarily incorporating into domestic legislation the provisions of the Amending Directive to the 2011 Directive on
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Switzerland: National Council approves OECD GloBE information exchange
Switzerland’s National Council has approved the OECD’s Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) during its spring session, which ended on 20 March 2026. Switzerland signed the agreement in
See MoreSwitzerland: FTA launches online GloBE information return application
The Swiss Federal Tax Administration (FTA) has announced that the GloBE Information Return (GIR) application is now available on the federal government’s online portal. The application allows companies to register for GIR purposes and submit their
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Luxembourg: Parliament adopts DAC8 crypto-asset reporting rules
Luxembourg’s parliament passed a law implementing EU Directive 2023/2226 (DAC8), introducing stricter reporting and due diligence requirements for crypto-asset service providers (CASPs). Under the law, CASPs must collect users’ tax residency,
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Cambodia, Korea (Rep.) sign MOU on tax information exchange
Cambodia and South Korea signed a Memorandum of Understanding (MoU) on the exchange of information for tax purposes during the 5th Korea-Cambodia Commissioners of Taxation Meeting in Phnom Penh. This announcement was made on 12 March 2026. The
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Luxembourg updates jurisdictions list for the exchange of financial information under CRS
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
See MoreLuxembourg expands CbC reporting exchange list with four new jurisdictions
Luxembourg has updated the list of jurisdictions with which its tax authorities exchange country-by-country (CbC) reports, as set out in the Grand-Ducal Regulation of 13 March 2026 and published in Official Gazette No. A 134 on 16 March 2026. The
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Belgium: Parliament enacts DAC8 crypto-asset reporting obligations
The Belgian Parliament has adopted the law on 12 March 2026, implementing Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) which establishes new reporting and due diligence obligations for crypto-asset service providers. DAC8 provides
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Singapore: IRAS updates MCAA-CbC jurisdiction list
The Inland Revenue Authority of Singapore (IRAS) has updated its list of participating jurisdictions under the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country Reports (CbCR) on 6 March 2026. The revised
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South Africa: SARS announces crypto-asset reporting deadline
The South African Revenue Service (SARS) has issued an explanation of the reporting obligations and deadlines for crypto-asset service providers (CAPSs) under the Crypto-Asset Reporting Framework (CARF). The first reporting period runs from 1
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