CRS applies to all individuals and entities that are tax residents in an EU member state or in an OECD country participating in the automatic exchange of financial account information for tax matters.
You are generally considered a tax resident of a country if you pay income taxes, housing, and general living expenses there.
To find out more information about your tax residency you may:
- Consult your accountant or tax advisor.
- Review the OECD guidelines on tax residency (https://web-archive.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/index.htm).