On 1 March 2023, the German Federal Central Tax Office released the preliminary list of jurisdictions participating in the exchange of financial account information according to the Common Reporting Standard (CRS) for the year 2024, pertaining to the year 2023. The list encompasses 116 jurisdictions, with the incorporation of Aruba, Kenya, Ukraine, Georgia, Uganda, Thailand, Montenegro, Liberia, and Moldova.

The reporting time limit for the 2023 reporting period is 31 July 2024.