Common Reporting Standard (CRS)

Find out about the global CRS for the AEOI. This section provides an overview and is limited to the obligations you may have under New Zealand domestic law.

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Automatic Exchange of Information and the Common Reporting Standard We explain what Automatic Exchange of Information (AEOI) and the Common Reporting Standard (CRS) are and what they may mean for you.
Amendments to the CRS From 1 April 2026, the CRS due diligence and reporting requirements change. Indirect investments in crypto-assets through derivatives and investment vehicles, specified electronic money products, and central bank digital currencies, are now captured under the CRS. There are also changes to strengthen the due diligence and reporting requirements.
Account holders and controlling persons Find out who account holders and controlling persons are and what they need to do.
Financial institutions Find out what financial institutions are for CRS purposes and what they need to do.
CRS reporting - year end checklist for financial institutions 12 issues for financial institutions to revisit to ensure your systems remain fit for purpose.
Important AEOI and CRS documents You can find guidelines and reports relating to the AEOI and the CRS here.
CRS due diligence and reporting requirements for financial institutions Find out about the CRS due diligence and reporting requirements.
Key Common Reporting Standard dates Find out about the key dates for the CRS.
CRS registration and reporting Find out how to register with us for the CRS and submit disclosures.
CRS glossary Here we explain terms used relating to CRS and AEOI.