(Article 44 of the 2015 Amending Finance Act)

The first exchanges of information related to 2016, to take place before September 1st, 2017 will now contain investment incomes (dividends, interest, proceeds from sale and redemption and all similar income), account balances, surrender value of capitalization and life-insurance contracts, that an individual holds directly or indirectly (through a trust, "fiducie", foundation, etc.) within a Member State other than the one of its tax residence.

The list, for each country, of Financial Institutions and Accounts excluded from the scope of the automatic exchange of information, is available on the European Commission website (Information from Member States - 2015/C 362/07).