Automatic exchange of information (financial accounts): jurisdictions subject to reporting and partners (Ministerial Order no. 2024-734 of 20 December 2024)

Ministerial Order No. 2024-734 (JDM No. 8727 of 27 December 2024), which repeals and replaces Ministerial Order No. 2023-776 of 26 December 2023 with effect from 1 January 2025, establishes the list of jurisdictions "subject to reporting" and "partner" jurisdictions in the context of the automatic exchange of information on financial accounts under the Common Reporting Standard (CRS), in application of the following three international instruments:

• OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters (Ordinance No. 6.205 of 16 December 2016);
• Multilateral Agreement between Competent Authorities on the Automatic Exchange of Financial Account Information (Ordinance No. 6.206 of 16 December 2016);
• Protocol amending the Agreement between the European Community and the Principality of Monaco providing for measures equivalent to those laid down in Directive 2003/48/EC (Ordinance No. 6.207 of 16 December 2016).

The following countries have been added to the list of jurisdictions subject to reporting requirements in Monaco: Armenia, Costa Rica, Moldova and Ukraine. The rest remains unchanged.

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— List of jurisdictions subject to reporting requirements, effective 1 January 2025 (Art. 1 Ministerial Order No. 2024-734): South Africa, Albania, Germany, Andorra, Antigua and Barbuda, Saudi Arabia, Argentina, Armenia, Aruba, Australia, Austria, Azerbaijan, Belgium, Brazil, Bulgaria, Canada, Chile, China, Cyprus, Colombia, South Korea, Costa Rica, Croatia, Curaçao, Denmark, Ecuador, Spain, Estonia, Finland, France, Ghana, Gibraltar, Greece, Greenland, Guernsey, Hong Kong, Hungary, Cook Islands, Isle of Man, Mauritius, Faroe Islands, India, Indonesia, Ireland, Iceland, Israel, Italy, Jamaica, Japan, Jersey, Kazakhstan, Kenya, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Maldives, Malta, Mexico, Moldova, Nigeria, Norway, New Zealand, Pakistan, Panama, Netherlands, Peru, Poland, Portugal, Czech Republic, Romania, United Kingdom, Russian Federation, Saint Kitts and Nevis, San Marino, Seychelles, Singapore, Slovakia, Slovenia, Sweden, Switzerland, Thailand, Turkey, Ukraine, Uruguay.

— List of partner jurisdictions that have committed to sharing information with Monaco, as of 1 January 2025, in addition to the jurisdictions listed above (Art. 2 Ministerial Order No. 2024-734): Anguilla, Bahamas, Bermuda, United Arab Emirates, Cayman Islands, British Virgin Islands, Turks and Caicos Islands, Lebanon, Montserrat, Nauru, Samoa.