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January 13, 2023 Luxembourg amends Common Reporting Standard list of participating and reportable jurisdictions On 23 December 2022, Luxembourg's Official Gazette published the Grand-Ducal Regulation of 23 December 2022 amending the Common Reporting Standard (CRS) list of participating and reportable jurisdictions for the year 2022 and subsequent years. The following five jurisdictions were added: (i) Jamaica; (ii) Moldova; (iii) Montenegro; (iv) Thailand; and (v) Uganda. With the expansion of the list of CRS participating and reportable jurisdictions to be effective as of 23 December 2022, financial institutions should immediately implement the required operational and system enhancements to integrate the new jurisdictions in their CRS due diligence and reporting duties. _________________________________________ For additional information with respect to this Alert, please contact the following: Ernst & Young Tax Advisory Services Sàrl, Luxembourg City
Ernst & Young LLP (United States), Luxembourg Tax Desk, New York
Ernst & Young LLP (United States), Luxembourg Tax Desk, Chicago
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