《共同报告准则》（2025年）合并文本：税务事项中金融账户信息自动交换标准

ConsolidatedtextoftheCommonReportingStandard(2025) StandardforAutomaticExchangeofFinancialAccountInformationinTaxMatters 1 CONSOLIDATEDTEXTOFTHECOMMONREPORTINGSTANDARD(2025)©OECD2025 ConsolidatedtextoftheCommonReportingStandard(2025) StandardforAutomaticExchangeofFinancialAccountInformationinTaxMatters ThisworkispublishedundertheresponsibilityoftheSecretary-GeneraloftheOECD.TheopinionsexpressedandargumentsemployedhereindonotnecessarilyreflecttheofficialviewsoftheMembercountriesoftheOECD.Thisdocument,aswellasanydataandmapincludedherein,arewithoutprejudicetothestatusoforsovereigntyoveranyterritory,tothedelimitationofinternationalfrontiersandboundariesandtothenameofanyterritory,cityorarea. Pleasecitethispublicationas: OECD(2025),ConsolidatedtextoftheCommonReportingStandard:StandardforAutomaticExchangeofFinancialAccountInformationinTaxMatters,OECDPublishing,Paris,https://doi.org/10.1787/055664b1-en. ThestatisticaldataforIsraelaresuppliedbyandundertheresponsibilityoftherelevantIsraeliauthorities.TheuseofsuchdatabytheOECDiswithoutprejudicetothestatusoftheGolanHeights,EastJerusalemandIsraelisettlementsintheWestBankunderthetermsofinternationallaw. NotebyTürkiye Theinformationinthisdocumentwithreferenceto“Cyprus”relatestothesouthernpartoftheIsland.ThereisnosingleauthorityrepresentingbothTurkishandGreekCypriotpeopleontheIsland.TürkiyerecognisestheTurkishRepublicofNorthernCyprus(TRNC).UntilalastingandequitablesolutionisfoundwithinthecontextoftheUnitedNations,Türkiyeshallpreserveitspositionconcerningthe“Cyprusissue”. NotebyalltheEuropeanUnionMemberStatesoftheOECDandtheEuropeanUnion TheRepublicofCyprusisrecognisedbyallmembersoftheUnitedNationswiththeexceptionofTürkiye.TheinformationinthisdocumentrelatestotheareaundertheeffectivecontroloftheGovernmentoftheRepublicofCyprus. Photocredits:©Shutterstock/LenaNester. ©OECD2025 Attribution4.0International(CCBY4.0) ThisworkismadeavailableundertheCreativeCommonsAttribution4.0Internationallicence.Byusingthiswork,youaccepttobeboundbythetermsofthislicence(https://creativecommons.org/licenses/by/4.0/). Attribution–youmustcitethework. Translations–youmustcitetheoriginalwork,identifychangestotheoriginalandaddthefollowingtext:Intheeventofanydiscrepancybetweentheoriginalworkandthetranslation,onlythetextoforiginalworkshouldbeconsideredvalid. Adaptations–youmustcitetheoriginalworkandaddthefollowingtext:ThisisanadaptationofanoriginalworkbytheOECD.TheopinionsexpressedandargumentsemployedinthisadaptationshouldnotbereportedasrepresentingtheofficialviewsoftheOECDorofitsMembercountries. Third-partymaterial–thelicencedoesnotapplytothird-partymaterialinthework.Ifusingsuchmaterial,youareresponsibleforobtainingpermissionfromthethirdpartyandforanyclaimsofinfringement.YoumustnotusetheOECDlogo,visualidentityorcoverimagewithoutexpresspermissionorsuggesttheOECDendorsesyouruseofthework. AnydisputearisingunderthislicenceshallbesettledbyarbitrationinaccordancewiththePermanentCourtofArbitration(PCA)ArbitrationRules2012.TheseatofarbitrationshallbeParis(France).Thenumberofarbitratorsshallbeone. Foreword InFebruary2014,theOECDadoptedtheStandardforAutomaticExchangeofFinancialAccountInformationinTaxMatters,alsoreferredtoastheCommonReportingStandard(CRS).TheStandardcallsonjurisdictionstoobtaininformationfromtheirfinancialinstitutionsandautomaticallyexchangethatinformationwithotherjurisdictionsonanannualbasis.Sinceitsadoption,theCRShasbeenwidelyimplementedworldwide,enablingjurisdictionsandfinancialinstitutionstoenhancetaxcomplianceandfosterinternationaltaxco-operation. FurthertoacomprehensivereviewoftheCRS,theOECDadoptedasetofamendmentsinAugust2022.Asaresult,thescopeoftheCRShasbeenexpandedtoincludespecificelectronicmoneyproductsandcentralbankdigitalcurrencies.Furtherrevisionshavebeenmadetoensurethatindirectinvestmentsincrypto-assets,throughderivativesandinvestmentvehicles,arenowsubjecttotheCRS.Inaddition,amendmentshavebeenmadetostrengthentheduediligenceandreportingrequirementsandtoprovideacarveoutforgenuinenon-profitorganisations.ThispublicationcontainsanunofficialconsolidatedtextoftheCRS,incorporatingtheamendmentsmade,resultingfromthecomprehensivereviewoftheStandard. Changestothe2014textoftheCRSappearinunderlinedbolditalicsforadditionsandstrikethroughfordeletions Tableofcontents Foreword3 CommonReportingStandard5 SectionI:GeneralReportingRequirements5 SectionII:GeneralDueDiligenceRequirements6 SectionIII:DueDiligenceforPreexistingIndividualAccounts7 SectionIV:DueDiligenceforNewIndividualAccounts11 SectionV:DueDiligenceforPreexistingEntityAccounts11 SectionVI:DueDiligenceforNewEntityAccounts13 SectionVII:SpecialDueDiligenceRules14 SectionVIII:DefinedTerms15 SectionIX:EffectiveImplementation29 SectionX:TransitionalMeasures29 CommentariesontheCommonReportingStandard31 CommentaryonSectionIconcerningGeneralReportingRequirements32 CommentaryonSectionIIconcerningGeneralDueDiligenceRequirements42 CommentaryonSectionIIIconcerningDueDiligenceforPreexistingIndividual Accounts45 CommentaryonSectionIVconcerningDueDilig