Lithuania: State Tax Inspectorate proposes DAC8 crypto reporting rules
Lithuania’s State Tax Inspectorate published draft rules under Order VA-119 requiring crypto-asset service providers to report user data in line with the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8) on 10 December
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US: New Hampshire introduces one-time tax amnesty regime
New Hampshire’s Department of Revenue (DRA) announced that its one-time tax amnesty program, enacted under H.B. 2 in June, began on 1 December 2025 and will continue until 15 February 2026. Amnesty is available to any taxpayer who has a
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UK to adopt OECD framework for real estate information exchange
The UK and 24 other jurisdictions have announced their intention to implement the OECD’s latest tax transparency framework for the automatic exchange of information on immovable property (real estate). This announcement was made on 4 December
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South Africa: SARS Updates Crypto Reporting Rules Under CARF, CRS
The South African Revenue Service (SARS) has issued new regulations implementing the OECD Crypto-Asset Reporting Framework (CARF) and revising the Common Reporting Standard (CRS) related to crypto assets. The updates include enhanced due diligence
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El Salvador: MoF extends hours at express service centres to support taxpayers
El Salvador’s Ministry of Finance announced that, starting 1 December 2025, all Express Service Centres will operate with extended hours to better serve taxpayers. The new schedule is as follows: Monday to Friday: 7:30 a.m. – 5:00 p.m.
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Switzerland: Federal Council announces CRS update, new crypto reporting rules
Switzerland’s Federal Council has announced amendments to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI Ordinance), updating rules to align with the OECD’s Common Reporting Standard (CRS) and
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Slovak Republic: Government announces tax amnesty from January 2026
The Slovak Republic government has announced a new tax amnesty program on 1 December 2025, which is set to take effect in January 2026, offering taxpayers the opportunity to settle outstanding debts without paying penalties or interest. The
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Switzerland approves amendment to AEOI rules ahead of 2026 entry into force
The Swiss Federal Council has approved amendments to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI Ordinance), confirming that the revised rules will take effect on 1 January 2026 alongside the amended
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Kazakhstan: Ministry of Finance approves new tax forms, clearance certificate for 2026
Kazakhstan’s Ministry of Finance has approved a comprehensive set of tax reporting forms and a new tax clearance certificate under Order No. 695, published officially on 17 November 2025, to take effect from 1 January 2026 in line with the updated
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Colombia: DIAN plans crypto reporting under CARF
Colombia’s tax authority (DIAN) has proposed a draft resolution to implement the OECD’s Crypto-Asset Reporting Framework (CARF) to standardise tax reporting for crypto transactions. The resolution would require registered crypto-asset service
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Latvia adopts legislation to enforce DAC8
Latvia published the Law on Amendments to the Law on Taxes and Duties in the Official Gazette on 21 November 2025, introducing measures to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8), including new reporting and due
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Austria: Government approves draft law to implement crypto reporting rules (DAC8)
The Austrian government has approved a draft law to implement the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226). The legislative proposal focuses on introducing the Betrugsbekämpfungsgesetz 2025 Teil
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Germany: MoF expands CbCR to additional jurisdictions
Germany’s Federal Ministry of Finance has announced on 19 November 2025, that the Multilateral Competent Authority Agreement (MCAA) on the exchange of country-by-country reports (CbCR) will be extended to include Antigua and Barbuda, Cameroon,
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Ecuador updates tax haven list, removes UAE
Ecuador has removed the UAE from its list of tax havens under Resolution No. NAC-DGERCGC25-00000037, published in the Official Registry on 17 November 2025. As a result, anti-tax-haven measures, including higher withholding tax rates and
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Lithuania: MoF consults DAC8 tax information exchange rule amendments
The Lithuanian Ministry of Finance (MoF) opened a public consultation on 17 November 2025, proposing changes to Order No. VA-114, which regulates mutual assistance and the exchange of tax information with EU Member States. The amendments are
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OECD publishes tax information exchange peer review findings for Eswatini, Jordan, Vietnam
The OECD has unveiled new peer review reports on tax information exchange for Eswatini, Jordan, and Vietnam on 10 November 2025. The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) published the peer
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UAE: MoF to adopt updated Common Reporting Standard 2.0
The UAE’s Ministry of Finance (MoF) announced, on 8 November 2025, that the country is committed to implement the updated Common Reporting Standard (CRS 2.0) issued by the Organisation for Economic Co-operation and Development (OECD). The
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Slovenia launches DAC8 crypto reporting website
Slovenia’s tax authorities launched a dedicated website to guide crypto asset service providers on DAC8 and CARF reporting on 3 November 2025 Following its accession to the Multilateral Agreement on 27 November 2024, Slovenia extended automatic
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