Financial institutions in Germany must submit the required CRS information for the 2025 reporting period by 31 July 2026. The provisional list is intended to assist institutions in preparing the necessary data, while the final list for 2026 will be issued later for actual data submission.
The German Federal Central Tax Office published CRS Newsletter 01/2026 on 20 February 2026, which provides the provisional list of participating jurisdictions for the automatic exchange of financial account information under DAC2, the CRS MCAA, and bilateral automatic exchange agreements, as of 10 February 2026.
The provisional list for 2026 covers 123 jurisdictions.
CRS Participating States and Territories (as of 10 Feb 2026)
| State (Code) | State (Code) | State (Code) |
| 1. Albanien** (AL) | 42. Ireland (IE) | 83. Niue* (NU) |
| 2. Andorra (AD) | 43. Island (IS) | 84. Norwegen (NO) |
| 3. Anguilla* (AI) | 44. Isle of Man (IM) | 85. Österreich (AT) |
| 4. Antigua & Barbuda (AG) | 45. Israel (IL) | 86. Oman* (OM) |
| 5. Argentinien (AR) | 46. Italien (IT) | 87. Pakistan (PK) |
| 6. Armenien (AM) | 47. Jamaika (JM) | 88. Panama** (PA) |
| 7. Aruba** (AW) | 48. Japan (JP) | 89. Papua-Neuguinea (PG) |
| 8. Aserbaidschan (AZ) | 49. Jersey (JE) | 90. Peru (PE) |
| 9. Australien (AU) | 50. Kaimaninseln*(KY) | 91. Polen (PL) |
| 10. Bahamas* (BS) | 51. Kamerun (CM) | 92. Portugal (PT) |
| 11. Bahrain* (BH) | 52. Kanada (CA) | 93. Ruanda (RW) |
| 12. Barbados** (BB) | 53. Kasachstan (KZ) | 94. Rumänien (RO) |
| 13. Belgien (BE) | 54. Katar* (QA) | 95. Samoa* (WS) |
| 14. Belize** (BZ) | 55. Kenia (KE) | 96. San Marino (SM) |
| 15. Bermuda* (BM) | 56. Kolumbien (CO) | 97. Saudi-Arabien (SA) |
| 16. Brasilien (BR) | 57. Korea, Republik (KR) | 98. Schweden (SE) |
| 17. Brit. Jungferninseln* (VG) | 58. Kroatien (HR) | 99. Schweiz (CH) |
| 18. Brunei Darussalam* (BN) | 59. Kuwait* (KW) | 100. Senegal (SN) |
| 19. Bulgarien (BG) | 60. Lettland (LV) | 101. Seychellen (SC) |
| 20. Chile (CL) | 61. Libanon* (LB) | 102. Singapur (SG) |
| 21. China (CN) | 62. Liberia (LR) | 103. Sint Maarten* (SX) |
| 22. Cookinseln** (CK) | 63. Liechtenstein (LI) | 104. Slowakei (SK) |
| 23. Costa Rica** (CR) | 64. Litauen (LT) | 105. Slowenien (SI) |
| 24. Curaçao** (CW) | 65. Luxemburg (LU) | 106. Spanien (ES) |
| 25. Dänemark (DK) | 66. Macau* (MO) | 107. St. Kitts & Nevis** (KN) |
| 26. Dominica* (DM) | 67. Malaysia (MY) | 108. St. Lucia** (LC) |
| 27. Ecuador (EC) | 68. Malediven** (MV) | 109. St. Vincent/Grenad.* (VC) |
| 28. Estland (EE) | 69. Malta (MT) | 110. Südafrika (ZA) |
| 29. Färöer (FO) | 70. Marshallinseln* (MH) | 111. Thailand (TH) |
| 30. Finnland (FI) | 71. Mauritius (MU) | 112. Trinidad & Tobago* (TT) |
| 31. Frankreich (FR) | 72. Mexiko (MX) | 113. Tschechien (CZ) |
| 32. Georgien (GE) | 73. Moldau (MD) | 114. Türkei (TR) |
| 33. Ghana** (GH) | 74. Monaco (MC) | 115. Turks- & Caicosinseln* (TC) |
| 34. Gibraltar (GI) | 75. Mongolei (MN) | 116. Uganda (UG) |
| 35. Grenada** (GD) | 76. Montenegro (ME) | 117. Ukraine (UA) |
| 36. Griechenland (GR) | 77. Montserrat* (MS) | 118. Ungarn (HU) |
| 37. Grönland (GL) | 78. Nauru* (NR) | 119. Uruguay (UY) |
| 38. Guernsey (GG) | 79. Neukaledonien* (NC) | 120. Vanuatu* (VU) |
| 39. Hongkong (HK) | 80. Neuseeland (NZ) | 121. Ver. Arab. Emirate* (AE) |
| 40. Indien (IN) | 81. Niederlande (NL) | 122. Ver. Königreich (GB) |
| 41. Indonesien (ID) | 82. Nigeria** (NG) | 123. Zypern (CY) |
Key for Status Markers:
- * = Germany receives data from this state but does not send data; financial institutions collect data but do not yet report it to the BZSt.
- ** = The exchange relationship has changed; reporting to the BZSt is now required starting from the specific years listed in the full sources.
Financial institutions in Germany must submit the required CRS information for the 2025 reporting period by 31 July 2026. The provisional list is intended to assist institutions in preparing the necessary data, while the final list for 2026 will be issued later for actual data submission.
