The Federal Ministry of Finance (BMF) has published a list of countries with which data on financial accounts will be exchanged for the first time as of 30 September 2017.

Prior to this, the financial institutions will report the data of the financial accounts they hold to their national tax authority by 31 July 2017.

The reporting countries include the EU member states and a number of third countries. A total of 50 countries exchange information on financial accounts with Germany. The list of countries can be accessed via the Federal Central Tax Office. The list is published annually.