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.
Generally, you are considered a tax resident of a country if you pay taxes there on your income, housing, and general living expenses.
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).