France has updated its list of participating and reportable jurisdictions under the Common Reporting Standard (CRS), effective from the 2024 tax year.
The recent amendments include the addition of Armenia, Georgia, Moldova, and Ukraine to both the participating and reportable jurisdictions. This change was formalized in the Order of 4 February 2025, published in Official Journal No. 0039 on 15 February 2025.
Common Reporting Standard is an international agreement developed by the OECD to automatically exchange information about financial accounts between countries. This helps to fight tax evasion and avoidance.
The inclusion of Armenia, Georgia, Moldova, and Ukraine signifies their commitment to international tax transparency and aligns them with global efforts to enhance financial accountability.
Earlier, France’s Official Journal No. 0074 published the Order of 15 March 2024, which provides a comprehensive and current list of participating and reportable jurisdictions for Common Reporting Standard (CRS) purposes on 28 March 2024.
