On 18 May 2019, the Ministerial Decree of 9 May 2019 issued by the Ministry of Economy and Finance (https://bit.ly/2QgDVNj), was published in the Official Gazette No. 115 (the “Decree”).

The Decree amends the Ministerial Decree of 28 December 2015, which enacted implementing rules with regard to the automatic exchange of information in tax matters as required by Council Directive 2014/107/EU of 9 December 2014 amending the European Union Mutual Assistance Directive (2011/16/EU) by amending the list of reportable jurisdictions for purposes of the automatic exchange of information.

As a result of the amendments, the relevant reporting jurisdictions are:

No.

Jurisdictions

First year of exchange of information

First tax period object of communication

1

Andorra

2018

2017

2

Argentina

2017

2016

3

Australia

2018

2017

4

Austria

2017

2016

5

Azerbaijan

2018

2017

6

Barbados

2019

2018

7

Belgium

2017

2016

8

Bonaire

2017

2016

9

Brazil

2018

2017

10

Bulgaria

2017

2016

11

Canada

2018

2017

12

Chile

2018

2017

13

Colombia

2017

2016

14

Cook Islands

2019

2018

15

Croatia

2017

2016

16

Cyprus

2017

2016

17

Czech Republic

2017

2016

18

Denmark

2017

2016

19

Estonia

2017

2016

20

Faroe Islands

2017

2016

21

Finland*

2017

2016

22

France**

2017

2016

23

Germany

2017

2016

24

Gibraltar

2017

2016

25

Greece

2017

2016

26

Greenland

2018

2017

27

Guernsey

2017

2016

28

Hong Kong

2018

2017

29

Hungary

2017

2016

30

Iceland

2017

2016

31

India

2017

2016

32

Indonesia

2018

2017

33

Ireland

2017

2016

34

Isle of Man

2017

2016

35

Israel

2018

2017

36

Japan

2018

2017

37

Jersey

2017

2016

38

Korea

2017

2016

39

Latvia

2017

2016

40

Liechtenstein

2017

2016

41

Lithuania

2017

2016

42

Luxembourg

2017

2016

43

Malesia

2018

2017

44

Malta

2017

2016

45

Mauritius

2018

2017

46

Mexico

2017

2016

47

Monaco

2018

2017

48

Norway

2017

2016

49

New Zealand

2018

2017

50

Netherlands

2018

2017

51

Pakistan

2018

2017

52

Panama

2019

2018

53

Poland

2017

2016

54

Portugal***

2017

2016

55

P.R.C.

2018

2017

56

Russia

2018

2017

57

Romania

2017

2016

58

Saba

2017

2016

59

San Marino

2017

2019

60

Saudi Arabia

2018

2017

61

Slovakia

2017

2016

62

Seychelles

2017

2016

63

Singapore

2018

2017

64

Sint Eustatius

2017

2016

65

Slovenia

2017

2016

66

Spain****

2017

2016

67

South Africa

2017

2016

68

Sweden

2017

2016

69

Switzerland

2018

2017

70

United Kingdom

2017

2016

71

Uruguay

2018

2017

 

* Include: Åland Islands.

** Include: Guadeloupe, French Guiana, Martinique, Réunion, Saint Martin and Mayotte, Saint Barthelemy.

*** Include: Azores and Madeira.

 **** Include: Canary Islands.