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Denmark·Retsinformation

Denmark revises the CRS participating-jurisdiction list

The revised list applies from 1 September 2026. Compared with the 2025 annex, list B adds Cameroon and removes Morocco; the participating-jurisdiction test remains set out in section 50.

By Taxxa AI Oy · Published 28 August 2026

Tax

Denmark’s amended financial-account reporting order replaces the annex listing participating jurisdictions from 1 September 2026. In list B, Cameroon is included and Morocco is omitted, compared with the annex to the original order of 9 September 2025. The amendment is made by replacing the annex as a whole.Retsinformation

The distinction matters to the definition of a participating jurisdiction in section 50 of the financial-account reporting order. For the category linked to list B, the definition refers to another jurisdiction with which Denmark has an agreement to provide the information specified in the reporting chapter, which appears in list B and has been notified to the European Commission. The annex therefore forms part of the statutory definition used by reporting institutions.

List A covers the other categories identified in section 50: other EU member states and jurisdictions meeting the specified EU-agreement and Commission-list conditions. It includes, among others, Belgium, Finland, Germany and Sweden, as well as Switzerland and Liechtenstein. These list categories have distinct routes into the definition and should be read with the corresponding section 50 provisions.

The order’s account rules use participating-jurisdiction status when identifying reportable accounts. For a new individual account, section 88 requires a reporting financial institution to treat the account as reportable where the self-certification establishes that the account holder is tax resident in a participating jurisdiction. The self-certification must also include the account holder’s tax identification number, subject to the specified exception, and date of birth.

The comparison is specifically between the replacement annex and the annex in the original 2025 order. The new amendment’s operative provision replaces annex 1, and its commencement provision sets 1 September 2026. Its text does not itself announce a separate filing deadline for the list change.

The legal basis is the order of 28 August 2026 amending the order on identification and reporting of financial accounts linked to foreign countries, sections 1–2 and annex 1, read with sections 50 and 88 of Order 1160 of 9 September 2025.

Update participating-jurisdiction reference data for the annex effective from 1 September 2026 and apply the corresponding account-identification rules.

Sources

  1. Bekendtgørelse om ændring af bekendtgørelse om identifikation og indberetning af finansielle konti med tilknytning til udlandet
  2. Bekendtgørelse om identifikation og indberetning af finansielle konti med tilknytning til udlandet

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