2025 Deadline 31 March 2026 

The competent authority hereby reminds all Financial Institutions that are subject to  reporting obligations under the Common Reporting Standard (CRS) and the Automatic  Exchange of Information (AEOI) framework that they are required to submit their  annual reports in accordance with the National Ordinance on International Assistance  in the Levying of Taxes (Landsverordening internationale bijstandsverlening bij de  heffing van belastingen – LIBB) and National Decree on the Implementation of  International Assistance (LB LIBB). 

Financial Institutions must submit the required CRS/AEOI information for the reporting  year 2025 no later than 31 March 2026. 

All reporting Financial Institutions are responsible for ensuring that the information  submitted is complete, accurate, and provided within the prescribed timeframe, in  accordance with the due diligence, identification, and reporting obligations established  under the LIBB and the related implementing legislation. 

Failure to comply with these obligations — including late submission, incomplete  reporting, or failure to report — may result in administrative penalties in accordance  with Article 28 of the LIBB and the applicable penalty policy. 

Reports must be submitted electronically through the designated reporting platform. 

For additional information regarding the CRS/AEOI reporting requirements or technical  guidance on the submission process, Financial Institutions may contact us at  info.aeoi@gobiernu.cw.