Germany’s Eighth Regulation Amending the Country-by-Country (CbC) Report Extension Regulation, published on 30 March 2026, revises the list of jurisdictions for CbC reporting.

RF Report

Germany has issued the Eighth Regulation Amending the Country-by-Country (CbC) Report Extension Regulation, which was published in the Official Gazette on 30 March 2026.

The regulation updates the list of jurisdictions with which Germany will exchange CbC reports under the 2016 Multilateral Competent Authority Agreement on the Automatic Exchange of CbC Reports (CbC MCAA) and provides the legal framework for its implementation.

Updated List of Jurisdictions:

Albania Andorra Anguilla Antigua and Barbuda
Armenia Aruba Azerbaijan Bahamas
Bahrain Barbados Belize British Virgin Islands
Bulgaria Faroe Islands Gabon Gibraltar
Haiti Hong Kong Indonesia Cayman Islands
Cameroon Kazakhstan Qatar Kenya
Colombia Croatia Liberia Macao
Maldives Malta Morocco Mauritius
Monaco Mongolia Montenegro Montserrat
Oman Pakistan Panama Papua New Guinea
Peru Romania Russian Federation San Marino
Saudi Arabia Serbia Seychelles Singapore
Thailand Trinidad and Tobago Tunisia Turkey
Turks and Caicos Islands Ukraine Hungary United Arab Emirates
Vietnam Cyprus – –

The regulation is based on the Multilateral Agreement of 27 January 2016, which governs the exchange of Country-by-Country reports (CbCR) between competent authorities.

The primary purpose of this amendment, outlined in Article 1, is to modify the previous CbCR Extension Regulation (dated 11 June 2018) by replacing the existing list of countries and territories in § 1.

According to Article 2, the regulation comes into force on the day after its official announcement.