Automatic exchange of information (financial accounts): reporting and partner jurisdictions (Ministerial Order no. 2025‑665 of 5 December 2025)

Ministerial Order No. 2025-665 of 5 December 2025 (JDM No. 8778 of 18 December 2025), which repeals and replaces Ministerial Order No. 2024-734 of 20 December 2024 with effect from 1 January 2026, sets out the list of "reporting" and "partner" jurisdictions in the context of the automatic exchange of information on financial accounts under the OECD Common Reporting Standard (CRS), in application of the following three international instruments:

• Convention OCDE/Conseil de l’Europe concernant l’assistance administrative mutuelle en matière fiscale (Ordonnance n° 6.205 du 16 décembre 2016) ;
• Accord multilatéral entre Autorités Compétentes concernant l’échange automatique de renseignements relatifs aux comptes financiers (Ordonnance n° 6.206 du 16 décembre 2016) ;
• Amending Protocol to the Agreement between the European Union and the Principality of Monaco on the exchange of financial account information, signed on 13 October 2025 (Sovereign Order No. 11.682 of 4 December 2025).
• Protocole de modification de l'Accord entre l'Union européenne et la Principauté de Monaco sur l'échange d'informations relatives aux comptes financiers, signé le 13 octobre 2025 (Ordonnance Souveraine n° 11.682 du 4 décembre 2025)

The following countries are added to the list of jurisdictions as of 1 January 2026: Uganda, Rwanda, Senegal. The rest remains unchanged.

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— List of jurisdictions subject to reporting requirements for which Monaco provides information, effective 1 January 2026 (Art. 1 Ministerial Order No. 2025-665): 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, Uganda, Pakistan, Panama, Netherlands, Peru, Poland, Portugal, Czech Republic, Romania, United Kingdom, Rwanda, Russian Federation, Saint Kitts and Nevis, San Marino, Senegal, Seychelles, Singapore, Slovakia, Slovenia, Sweden, Switzerland, Thailand, Turkey, Ukraine, Uruguay.

— List of partner jurisdictions that have committed to communicating information to Monaco, as of 1 January 2026, in addition to the jurisdictions listed above (Art. 2 Ministerial Order No. 2025-665): Anguilla, Bahamas, Bermuda, United Arab Emirates, Cayman Islands, British Virgin Islands, Turks and Caicos Islands, Lebanon, Montserrat, Nauru, Samoa.

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