Ministerial Decree No. 2025-665 of December 5, 2025, published in the Journal de Monaco on December 19, 2025, updates the lists of reporting jurisdictions and partners applicable to the Automatic Exchange of Information (AEOI).
In summary, three new jurisdictions are now subject to reporting and partnership requirements:
- Uganda,
- Rwanda,
- Senegal.
These jurisdictions will be subject to CRS reporting from 2026 based on information from 2025.
There are no other changes to report.
Attached is a summary table of the lists applicable to Monaco to date:
We will revert to you shortly to present the key developments to be taken into consideration following the publication of Sovereign Ordinance No. 11.682 of 4 December 2025.
We remain at your disposal for any questions or assistance you may need regarding the CRS.