Common Reporting Standard (CRS)

Find out about the global Common Reporting Standard (CRS) for the Automatic Exchange of Information (AEOI).

This section provides an overview and is limited to the obligations you may have under New Zealand domestic law.

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Overview of the CRS Tax authorities share financial account information and help prevent and detect tax evasion through the Automatic Exchange of Information (AEOI) under the Common Reporting Standard (CRS).
Financial institutions Reporting New Zealand financial institutions must conduct due diligence on all accounts, collect required information and report annually to us.
Account holders and controlling persons You may need to provide information if you hold or control an account with a financial institution.
Jurisdictions for CRS Information about the jurisdictions we receive information from and provide information to.
Key dates for CRS Key CRS dates for reporting, including annual submission and exchange deadlines, and major implementation milestones.
Important documents Find links to guidance and reports about the CRS available to download or print.

Paerewa Tuku Pūrongo Arowhānui (CRS) Common Reporting Standard (CRS)