Luxembourg has revised its list of partner jurisdictions for the automatic exchange of financial account information under the Common Reporting Standard, expanding reporting obligations and introducing new jurisdictions from 2025.
Luxembourg issued the Grand-Ducal Decree of 13 March 2026, officially published in the Journal Officiel du Grand-Duché de Luxembourg (Mémorial A) on 16 March 2026, updating the list of partner jurisdictions for the exchange of financial account information under the Common Reporting Standard (CRS), effective 20 March 2026.
The 2026 regulation modifies the Grand-Ducal Regulation of 15 March 2016 that governs the implementation of the CRS, also known in French as the Norme commune de déclaration (NCD). Article 1 of the new decree replaces Paragraph 1 of the 2016 text, listing 118 partner jurisdictions currently recognised for automatic exchange of financial information.
In addition, Paragraph 10 of the previous regulation has been amended to remove the phrase “and subsequent calendar years,” signalling a change in how reporting years are defined. A new Paragraph 11 defines “reportable jurisdictions” for the 2025 calendar year and onwards, adding Cameroon and Trinidad and Tobago to the existing list of jurisdictions.
Partner Jurisdictions (118):
| Country/Jurisdiction | Country/Jurisdiction | Country/Jurisdiction | |||
|---|---|---|---|---|---|
| 1 | South Africa | 41 | Ghana | 81 | Nauru |
| 2 | Albania | 42 | Gibraltar | 82 | Nigeria |
| 3 | Germany | 43 | Greece | 83 | Niue |
| 4 | Andorra | 44 | Grenada | 84 | Norway |
| 5 | Anguilla | 45 | Greenland | 85 | New Caledonia |
| 6 | Antigua and Barbuda | 46 | Guernsey | 86 | New Zealand |
| 7 | Saudi Arabia | 47 | Hong Kong | 87 | Oman |
| 8 | Argentina | 48 | Hungary | 88 | Uganda |
| 9 | Armenia | 49 | Isle of Man | 89 | Pakistan |
| 10 | Aruba | 50 | Cayman Islands | 90 | Panama |
| 11 | Australia | 51 | Cook Islands | 91 | Netherlands |
| 12 | Austria | 52 | Faroe Islands | 92 | Peru |
| 13 | Azerbaijan | 53 | Marshall Islands | 93 | Poland |
| 14 | Bahamas | 54 | Turks & Caicos | 94 | Portugal |
| 15 | Bahrain | 55 | British Virgin Islands | 95 | Qatar |
| 16 | Barbados | 56 | India | 96 | Slovak Republic |
| 17 | Belgium | 57 | Indonesia | 97 | Czech Republic |
| 18 | Belize | 58 | Ireland | 98 | Romania |
| 19 | Bermuda | 59 | Iceland | 99 | United Kingdom |
| 20 | Brazil | 60 | Israel | 100 | Russia |
| 21 | Brunei Darussalam | 61 | Italy | 101 | Rwanda |
| 22 | Bulgaria | 62 | Jamaica | 102 | Saint Kitts and Nevis |
| 23 | Canada | 63 | Japan | 103 | Saint Lucia |
| 24 | Chile | 64 | Jersey | 104 | San Marino |
| 25 | China | 65 | Kazakhstan | 105 | Saint Martin |
| 26 | Cyprus | 66 | Kenya | 106 | St. Vincent & Grenadines |
| 27 | Colombia | 67 | Kuwait | 107 | Samoa |
| 28 | Korea | 68 | Latvia | 108 | Senegal |
| 29 | Costa Rica | 69 | Lebanon | 109 | Seychelles |
| 30 | Croatia | 70 | Liechtenstein | 110 | Singapore |
| 31 | Curaçao | 71 | Lithuania | 111 | Slovenia |
| 32 | Denmark | 72 | Macao | 112 | Sweden |
| 33 | Dominica | 73 | Malaysia | 113 | Switzerland |
| 34 | United Arab Emirates | 74 | Maldives | 114 | Thailand |
| 35 | Ecuador | 75 | Malta | 115 | Turkey |
| 36 | Spain | 76 | Mauritius | 116 | Ukraine |
| 37 | Estonia | 77 | Mexico | 117 | Uruguay |
| 38 | Finland | 78 | Moldova | 118 | Vanuatu |
| 39 | France | 79 | Monaco | – | – |
| 40 | Georgia | 80 | Montserrat | – | – |
Rwanda, Senegal, and Uganda are newly included compared with the list issued in June 2025.