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.

COVID-19 (novel coronavirus)

Please note that the due date for Reporting NZFIs to submit CRS and FATCA information for the period ended 31 March 2021 is 30 June 2021.

Pages in this section

Automatic Exchange of Information and the Common Reporting Standard Find out about AEOI under the CRS.
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.
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 Terms used relating to AEOI and the CRS.