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On 23 December 2022, Luxembourg's Official Gazette published the Grand-Ducal Regulation of 23 December 2022 amending the Common Reporting Standard (CRS) list of participating and reportable jurisdictions for the year 2022 and subsequent years.
The following five jurisdictions were added: (i) Jamaica; (ii) Moldova; (iii) Montenegro; (iv) Thailand; and (v) Uganda.
With the expansion of the list of CRS participating and reportable jurisdictions to be effective as of 23 December 2022, financial institutions should immediately implement the required operational and system enhancements to integrate the new jurisdictions in their CRS due diligence and reporting duties.
Summary
On 23 December 2022, Luxembourg's Official Gazette published the Grand-Ducal Regulation of 23 December 2022 amending the Common Reporting Standard (CRS) list of participating and reportable jurisdictions for the year 2022 and subsequent years.