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FATCA / IGA / CRS

FATCA / IGA / CRS

TaxNewsFlash-FATCA / IGA / CRS — KPMG's reports of developments concerning the Foreign Account Tax Compliance Act (FATCA)

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June 2020

25 Jun - Luxembourg: FATCA and CRS legislation passed

22 Jun - Liechtenstein: Updated XML schema under CRS regime

19 Jun - Bulgaria: Extended deadline for FATCA, CRS reporting (COVID-19)

19 Jun - Ireland: Extended deadline for FATCA and CRS/DAC2 reporting (COVID-19)

19 Jun - Mexico: Updated FAQs under FATCA and CRS regimes

19 Jun - Saint Lucia: Updated FATCA and CRS guidance, extended deadlines (COVID-19)

19 Jun - Taiwan: Updated CRS user guides

18 Jun - Barbados: Deadlines for 2019 FATCA, CRS returns extended to 31 August (COVID-19)

18 Jun - Oman: CRS reporting deadline extended to 31 July 2020

17 Jun - Finland: Updated FATCA and CRS / DAC2 guidance

16 Jun - Belgium: CRS reports for 2019, electronic filing

12 Jun - Singapore: Amended CRS regulations

11 Jun - France: Updated FATCA, CRS technical guidance

9 Jun - Taiwan: Updated XML schema user guide, CRS regime

9 Jun - UAE: FATCA and CRS reporting portal open until 30 June

5 Jun - Luxembourg: Deadlines for CRS and FATCA reporting postponed (COVID-19)

5 Jun - Isle of Man: FATCA and CRS reporting deadline extended to 30 September (COVID-19)

4 Jun - United States: Extension of QI/WP/WT certification due date

3 Jun - Brazil: Updated FATCA, CRS guidance

3 Jun - Channel Islands: FATCA and CRS reporting deadline extended to 30 September (Guernsey) (COVID-19)

3 Jun - Taiwan: Updated CRS data preparation “tools”

1 Jun - China: AEOI portal for CRS reports, open 1 August to 30 September 2020

1 Jun - France: FATCA, CRS reporting deadlines extended to 15 October 2020 (COVID-19)

1 Jun - Germany: FATCA test system database deleted; data may need to be resubmitted

1 Jun - Switzerland: Report on audit mechanism for implementation of AEOI

1 Jun - United States: IRS updates to FATCA registration system

May 2020

29 May - Saint Kitts and Nevis: FATCA, CRS reporting deadline extended to 30 November 2020

28 May - South Africa: Third-party data annual submissions for AEOI due 31 May 2020

27 May - Anguilla: Extensions of FATCA, CRS reporting deadlines

27 May - Belgium: FATCA, CRS returns, deadline extended to 30 September (COVID-19)

27 May - Bermuda: CRS reporting deadline further extended, to 31 August (COVID-19)

27 May - Switzerland: Updates to FATCA guidance

26 May - Mauritius: Due date for FATCA, CRS returns extended to 30 September (COVID-19)

22 May - Channel Islands: Amendment to CRS regulations (Guernsey)

21 May - Germany: Guidance under FATCA regime

21 May - Taiwan: Updated XML schema user guide, CRS regime

20 May - Nigeria: Extended deadline for AEOI and CRS reporting by financial institutions (COVID-19)

20 May - British Virgin Islands: Updated CRS guidance

19 May - Liechtenstein: Updated AEOI guidance

19 May - Singapore: FATCA, CRS return deadline extended to 31 August 2020 (COVID-19)

19 May - UK: Relief for FATCA and CRS reports not filed by 31 May 2020 (COVID-19)

18 May - Cayman Islands: FAQs on CRS compliance form

18 May - Germany: Updated CRS guidance for financial institutions

18 May - Qatar: Extended deadline for 2019 reporting by financial institutions (COVID-19)

15 May - Monaco: Revised AEOI guidance

13 May - Liechtenstein: Guidance for association accounts, club accounts compliance with CRS

11 May - Singapore: Revised FATCA form released

8 May - Japan: Updated FAQs on CRS

6 May - United States: FATCA IDES testing, scheduled for August 2020

5 May - Australia: Updated U.S. TIN requirements for 2020

5 May - Cayman Islands: CRS reporting deadline extended to 16 November (COVID-19)

5 May - Taiwan: Updated CRS portal instructions, XML user guide, FAQs

4 May - Saint Vincent and Grenadines: AEOI reporting cycle suspended (COVID-19)

4 May - Taiwan: Updated CRS regulations address force majeure, similar events (COVID-19)

4 May - UK: Updated financial accounts for CRS reporting

1 May - United States: New FAQs provided by IRS for QIs / WPs / WTs

April 2020

30 Apr - Canada: Updated FATCA and CRS guidance

29 Apr - United States: FATCA certification submissions extended to 15 December 2020 (COVID-19)

28 Apr - Channel Islands: FATCA and CRS reporting deadlines are 30 June 2020 (Guernsey)

28 Apr - Qatar: CRS deadline extended to 31 August 2020 (COVID-19)

28 Apr - Russia: Updated guidance, electronic information reporting under CRS

28 Apr - Singapore: FATCA form to be released 6 May 2020

23 Apr - Australia: Updated AEOI guidance, CRS participating jurisdictions list

23 Apr - British Virgin Islands: FATCA, CRS deadlines extended (COVID-19)

23 Apr - Hong Kong: Amendments to AEOI rules concern “controlling persons”

23 Apr - Singapore: Updated FAQs concerning FATCA

23 Apr - South Africa: Third-party data annual submissions for AEOI

22 Apr - Japan: Deadline extension for AEOI reporting (COVID-19)

22 Apr - United States: IRS extends FATCA reporting deadline, Model 1 IGA jurisdictions (COVID-19)

21 Apr - India: FATCA and CRS returns, reporting deadlines extended (COVID-19)

21 Apr - Singapore: Updated FATCA guidance

20 Apr - Cayman Islands: CRS guidance; extended FATCA deadline (COVID-19)

20 Apr - Liechtenstein: Consultation on AEOI regime changes

17 Apr - Canada: FATCA and CRS returns, reporting deadlines extended (COVID-19)

15 Apr - United States: FATCA default notices guidance, updated FAQs

13 Apr - Russia: CRS reporting deadline extended to 31 August 2020

9 Apr - Liechtenstein: Updated instructions, FATCA reporting

9 Apr - Taiwan: Guidance for CRS reporting for 2019 information

7 Apr - Malta: Updated FATCA, CRS guidelines on AEOI

3 Apr - Singapore: FATCA and CRS returns for 2019, filing opens 20 April 2020

2 Apr - Liechtenstein: FATCA, CRS reporting deadline extended to 31 July 2020 (COVID-19)

2 Apr - Malta: FATCA, CRS reporting deadlines extended (COVID-19)

April 2019

29 Apr - Bermuda: CRS guidance update

29 Apr - Taiwan: List of countries for AEOI

25 Apr - Singapore: Reporting financial institutions may begin submitting CRS returns; updated FAQs

24 Apr - Russia: Identifying financial market organizations for CRS purposes

22 Apr - Germany: FATCA guidance update from tax authority

22 Apr - UK: Updates to AEOI registration guidance, due diligence

22 Apr - United States: Reminder for QI / WP / WT periodic-review certification

17 Apr - Australia: CRS reporting extension, update

17 Apr - Cayman Islands: FATCA and CRS reporting extension; FAQs on AEOI

17 Apr - Singapore: FATCA hardcopy “nil return” available (reporting year 2018)

15 Apr - Cayman Islands: Updated user guide for AEOI portal

15 Apr - Channel Islands: Updated version of CRS practical guidance (Jersey)

15 Apr - Switzerland: First AEOI audits planned by Swiss tax administration

11 Apr - Channel Islands: Compliance notice, third-party service providers under CRS (Jersey)

11 Apr - Taiwan: Updated FAQs provide CRS guidance

10 Apr - Hong Kong: Updated CRS guidance

10 Apr - UK: Updated guidance on AEOI registration process

8 Apr - United States: Updated FAQ, independence standard, external reviewer of QI / WP / WT

2 Apr - OECD: Compliance ratings of seven jurisdictions, beneficial ownership toolkit

1 Apr - Hong Kong: New CRS webpage resource, updated FAQs

1 Apr - Italy: FATCA, CRS reporting deadlines extended to 20 June 2019

1 Apr - Liechtenstein: Guidelines for third-party auditors monitoring FATCA, CRS compliance

March 2019

28 Mar - OECD: Updated CRS frequently asked questions (FAQs)

28 Mar - United States: New FAQs under FATCA; compliance items for foreign financial institutions

27 Mar - France: Updated CRS technical guidance

26 Mar - Isle of Man: Competent authority agreement signed with UK

25 Mar - Brazil: Technical guidance for FATCA, CRS regimes

25 Mar - Ireland: Updated IGA for FATCA purposes

25 Mar - Netherlands: Effects of FATCA for U.S. persons

25 Mar - Russia: Updated CRS information reporting guidance

25 Mar - South Africa: Third-party data, annual submissions process opens 1 April 2019

25 Mar - United States: FAQ on certifications, periodic reviews for QI / WP / WT

22 Mar - Korea: Regulations for implementing FATCA and AEOI

22 Mar - Singapore: CRS entity classification self-review tool

22 Mar - Switzerland: Proposed changes to AEOI provisions

21 Mar - United States: Verification and certification requirements for certain entities, reporting by FFIs

19 Mar - Australia: Updates to CRS for July 2019 reporting

19 Mar - UK: FATCA / CRS update, non-reporting financial institutions

15 Mar - United States: Automatic exchange of information, IRS practice unit

14 Mar - Malta: Updated guidelines, implementing DAC2 and CRS

12 Mar - Luxembourg: Taxpayer rights restored, exchange of information requested by foreign tax authorities

12 Mar - South Africa: CRS proposals included in budget 

11 Mar - China: CRS reports due 31 May 2019; test portal open

11 Mar - United States: Consolidated compliance group reminder for QIs / WPs / WTs

8 Mar - Hong Kong: Update about amendments to CRS provisions

8 Mar - Russia: Updated FAQs on CRS, electronic format for information reporting

7 Mar - United States: Proposed regulations, FATCA burden relief (hearing set for April 10)

6 Mar - Hong Kong: Amendments to CRS provisions

6 Mar - Malta: Updated FATCA guidance

6 Mar - Singapore: Deadline to file FATCA return is 31 May 2019

6 Mar - United States: New FAQs released by IRS

4 Mar - Switzerland: Consultation on AEOI

1 Mar - Germany: CRS guidance for financial institutions, foreign service providers

August 2018

30 Aug - India: Updated versions of Form 61B and user manuals under FATCA, CRS

21 Aug - United States: New FAQ for QI / WP / WT

21 Aug - United States: Reminder for QI / WP / WT, action by 1 September 2018

21 Aug - Austria: Revised annual deadlines for CRS reporting

16 Aug - Taiwan: Updated FAQs on CRS

8 Aug - Canada: Updated CRS and FATCA guidance

8 Aug - Saint Kitts and Nevis: CRS reporting deadline extended to 12 September 2018

7 Aug - United States: Draft instructions, FATCA report filed on Form 8966

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