CRS: Amended lists of participating and reportable jurisdictions

Luxembourg has published the Grand-Ducal Regulation dated 22 January 2021 in the Official Gazette amending the list of reportable jurisdictions for the purpose of the Common Reporting Standard (CRS) according to which:

  • Brunei Darussalam, New Caledonia and Peru have been added to the list of participating jurisdictions;
  • Brunei Darussalam, Morocco, New Caledonia and Peru have been added to the list of reportable jurisdictions (as from 2020).