Which accounts are caught?

  • Bank

    Reportable accounts
    Current accounts
    Deposit accounts
    Loan accounts
  • Investment bank

    Reportable accounts
    Investment accounts
    Loan accounts
  • Investment fund

    Reportable accounts
    Investment accounts
    Loan accounts
    Non-reportable accounts
    Funds invested directly in real estate
  • Insurance company

    Reportable accounts
    Insurance policies with a cash value i.e. investment/savings component
    Insurance wrapper products
    Non-reportable accounts
    Pure insurance products e.g. life cover, motor, health, buildings
  • Pension company

    Reportable accounts
    Annuity contracts
    Non-reportable accounts
    Normal pension benefits

Are you caught?

  • Individuals

    Reportable
    Tax residents of a CRS country
    Non-reportable
    Tax residents of a non-CRS country
  • Organizations

    Reportable
    Companies
    Partnerships
    LLCs
    LLPs
    Trusts
    Foundations
    Similar organizations
    Non-reportable
    Stock market companies
    Government
    International organizations e.g. Red Cross
    Central banks
    Financial institutions

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