Provisional list of states for the automatic exchange of information on financial accounts for tax purposes

The Fe­deral Mi­nis­try of Fi­nance let­ter da­ted Fe­bru­ary, 23 2023 (Ger­man ver­sion) lists the sta­tes with which the au­to­ma­tic ex­change of in­for­ma­tion on fi­nan­cial ac­counts (AEOI) is ex­pec­ted to take place on Sep­tem­ber, 30 2023. Com­pa­red to the pre­vious year's list, Mol­dova, Thai­land and Ukraine, among others, have been ad­ded. Howe­ver, data trans­mis­sion to the Rus­sian Fe­dera­tion is cur­rently sus­pen­ded.

Note: In Ger­many, the re­por­ting fi­nan­cial in­sti­tu­ti­ons will elec­tro­ni­cally trans­mit the fi­nan­cial ac­count data to the Fe­deral Cen­tral Tax Of­fice by July, 31 2023, which will then be ex­chan­ged with the tax aut­ho­ri­ties of the par­ti­ci­pa­ting sta­tes in ac­cor­dance with the fi­nal 2023 state ex­change list, which is ex­pec­ted to be an­noun­ced by the Fe­deral Mi­nis­try of Fi­nance at the end of June 2023.