CRS/FATCA Step by step

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Products that are wholly or partially exempt from the reporting obligation

The reporting obligation which implements CRS and FATCA does not cover:

  • property savings accounts for young people (BSU)
  • tax-favourable pension schemes (IPS/IPA)
  • credit card accounts with depository limits
  • accounts in the name of a deceased person
  • escrow accounts
  • inactive depository accounts
  • certain units in trusts (partial exemption)
  • collective annuities (partial exemption)

You will find more information on which products are exempt from the reporting obligation in the guidance.

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