The OECD released a report introducing a framework for the automatic exchange of information on cross-border real estate holdings and income.
The OECD has published a report introducing a framework for the automatic exchange of readily accessible information on real estate. The report, presented to G20 Finance Ministers and Central Bank Governors in October 2025, aims to improve international tax transparency for immovable property.
Compared with financial assets, cross-border ownership and income from real estate have seen slower progress in transparency, creating a gap in the global tax reporting system. To address this, the OECD report proposes the Multilateral Competent Authority Agreement (IPI MCAA). This voluntary framework allows participating jurisdictions to automatically exchange information on immovable property. The exchange is organised into two modules: one covering ownership details, including holdings and acquisitions, and the other focusing on property income, such as disposals and recurring earnings.
The initiative is designed to provide tax authorities with the data they need to monitor compliance for cross-border immovable property holdings and related income. By making information more readily available, the framework seeks to strengthen international tax oversight and reduce opportunities for underreporting.
