Austria: Revised annual deadlines for CRS reporting | KPMG | US
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Austria: Revised annual deadlines for CRS reporting

Austria: Revised annual deadlines for CRS reporting

Legislation (known in English as the “Annual Tax Act 2018” (JStG 2018)) contains amendments to the deadlines under the common reporting standard (CRS) rules.


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One change concerns the annual reporting deadline. For CRS reporting, the deadline has been moved to the end of July (from the end of June) of the following calendar year.

Another extended deadline concerns the time for review of high- and low-value preexisting individual accounts for purposes of participating jurisdictions and reporting information. 


Read an August 2018 report [PDF 77 KB] prepared by the KPMG member firm in Austria

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