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FATCA, CRS and DAC2

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NEWS

  • The OECD has released an updated version of CRS-related Frequently Asked Questions
    Read more on the OECD website.
  • CRS/DAC2 update
    A legislative amendment on CRS/DAC2 entered into force at the beginning of 2026. The amendment brings along updates to the CRS/DAC2 schema and affects the CRS/DAC2 annual information returns for 2026 and later. Updated detailed guidance on CRS/DAC2 will be published later.

 

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General information

Based on international commitments, Finland is involved in the automatic exchange of information to other countries, and receives such information in return. Exchange of information enhances tax surveillance and combats tax evasion.

General information about FATCA, CRS and DAC2

Annual information return

Financial institutions based in Finland must send the information listed in the Foreign Account Tax Compliance Act (FATCA) to the Tax Administration once a year. See guidance for filing the annual information return.

Annual information return – FATCA, CRS and DAC2

Attention begins.

Newsletter

The Newsletter for the Financial Sector helps you to keep track of information related to the FATCA, CRS and DAC2 annual information returns, and of other tax matters and legislative amendments relevant to the sector. The newsletter is published in Finnish, Swedish and English.

Attention ends

Page last updated 2/12/2026