In the context of 2023 reporting, the Luxembourg Tax Authority recently updated its Common Reporting Standard (CRS) lists of Participating and Reportable Jurisdictions.

Participating Jurisdictions include those jurisdictions with an agreement in place to exchange relevant CRS financial account information with Luxembourg. The list can be found here.

Reportable Jurisdictions include those jurisdictions with an agreement in place with Luxembourg and with whom Luxembourg will exchange relevant financial account information.

Such agreement will either be in the form of the OECD’s Multilateral Competent Authorities Agreement or another type of exchange of information agreement such as a Tax Information Exchange Agreement.

The following five jurisdictions were added to the list of reportable jurisdictions: Jamaica, Moldova, Montenegro, Thailand, and Uganda. The Reportable Jurisdictions list can be found here.

Both lists can also be accessed at the Luxembourg’s Official Journal here.