Tax information exchange

On the basis of the Council Directive 2014/107/EU and the OECD Convention on Mutual Administrative Assistance in Tax Matters, and the Common Reporting Standard multilateral agreement, Estonian financial institutions have the obligation to provide information on the accounts of non-residents and to submit respective declarations:

• “Collection of financial accounts information exchanged on the basis of Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters” (form CRS) and
• “Collection of financial accounts information exchanged with the Member States of the European Union” (form DAC2).

Additional information

• Form of Declaration Arising from Tax Information Exchange Act and Establishment of Procedure for Submission and Completion Thereof (in Estonian)

  Regulation of the Minister of Finance No 16 of 19 May 2015

• Exchange of tax information

  Ministry of Finance web page

• Guide “Definition of Financial Account and Financial Institution, as well as due diligence requirements (FATCA, CRS, DAC2)” (in Estonian) | 220.17 KB | pdf
• List of jurisdictions participating in financial information exchange (as at 26 May 2026, in Estonian) | 253.06 KB | pdf

Checking the format and structure of a tax identification number (TIN)

• European TIN Portal

  European Commission portal (EU Member States)

• Tax Identification Numbers (TINs)

  OECD web page (EU Member States and third countries)

Help information

If you have any questions, please contact [email protected] or call +372 880 0812.