Tax information exchange

On this page, you will find the information needed to submit tax information exchange declarations and the forms used in the tax information exchange. These include declarations of financial accounts (DAC2 / CRS / FATCA), country-by-country reporting (DAC4 / CbCR), cross-border tax arrangements (DAC6), the income earned on platforms (DAC7) and crypto-asset tax reporting (DAC8/CARF).

Handbook “Tax information exchange”

When to submit a country-by-country report

The CbC report with data for the previous year must be submitted at the latest by 31 December of the current year.

Last updated on 14.10.2021

Last updated: 05.11.2025

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