Greece has updated its list of jurisdictions under the MCAA CRS framework, expanding the scope of automatic exchange of financial account information to 88 jurisdictions.
Greece has updated the list of jurisdictions with which it applies the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCAA CRS) on a bilateral basis.
The revised framework now covers 88 jurisdictions with which Greece exchanges financial account information under the Common Reporting Standard (CRS).
The decision, dated 31 March 2026 (A.1084), was issued jointly by the Minister of National Economy and Finance and the Deputy Minister, together with the Independent Authority for Public Revenue (AADE). It amends the previous ministerial decision POL.1144/2017 on the automatic exchange of financial account information.
Legal basis
The decision is grounded in Law 4428/2016, which ratifies the MCAA, and the Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters.
Purpose of the amendment
The update revises the start dates for the validity and application of the MCAA CRS on a bilateral basis between Greece and participating jurisdictions. It also reflects the inclusion of new jurisdictions that have recently activated and begun applying the agreement.
Automatic exchange of information (AEOI)
The MCAA framework enables the Automatic Exchange of Information (AEOI) between tax authorities, supporting international tax transparency and cooperation. Under this system, financial account information is exchanged annually between participating jurisdictions in line with the Common Reporting Standard (CRS).
Jurisdiction coverage
The updated annex includes a list of 88 jurisdictions, presented in Greek and English. For each jurisdiction, it specifies the first year of information exchange, ranging from 2016 to 2024, depending on activation timelines and bilateral implementation under the Convention.
Compared to the previous version of the list, the new additions are Armenia (first exchange year: 2024), Rwanda (2024), Senegal (2024) and Uganda (2024).
Administrative details
The decision was signed by Minister of National Economy and Finance Kyriakos Pierrakakis and Deputy Minister Georgios Kotsiras. It has been forwarded to relevant institutions, including the National Printing Office for publication in the Government Gazette, the Bank of Greece, the Hellenic Capital Market Commission, and relevant banking and insurance associations.
