Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) No 1156/2012

Article 1

Standard forms for exchanges on request, spontaneous exchanges, notifications and feedback

Article 2

Computerised formats for the mandatory automatic exchange of information

Article 2a

Standard forms, including linguistic arrangements, for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements

Article 2b

Linguistic arrangements for the mandatory automatic exchange of information on the country-by-country report

The key elements referred to in Article 20(6) of Directive 2011/16/EU are the information or explanation included in Table 3 of Section III of Annex III to that Directive and those key elements shall also be sent in English, except if another official language of the Union has been agreed to be used between the sending Member State and all the other Member States to which information is sent pursuant to Article 8aa(2) of Directive 2011/16/EU.

Article 2c

Form and conditions for the communication of the yearly assessment

Article 2d

List of statistical data

The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU is set out in Annex X to this Regulation.

The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8(3a) of Directive 2011/16/EU is set out in Annex XI to this Regulation.

The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8aa of Directive 2011/16/EU is set out in Annex XII to this Regulation.

The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8ac of Directive 2011/16/EU is set out in Annex XV to this Regulation.

Article 2e

Standard forms, including linguistic arrangements, for the mandatory automatic exchange of information on reportable cross-border arrangements

Article 2f

Standard forms, for the communication of information on Excluded Platform Operators and Foreign Platform Operators to the central register, format of the individual identification number for Foreign Platform Operators and the retention period for information deleted from the central register

Article 2g

Standard forms, including linguistic arrangements, for the communication of information on Crypto-Asset Operators, and the retention period for information deleted from the Crypto-Asset Operator register

Article 3

Practical arrangements regarding the use of the CCN network

Article 4

Repeal

Implementing Regulation (EU) No 1156/2012 is repealed with effect from 1 January 2016.

References made to the repealed Implementing Regulation shall be construed as references to this Regulation.

Article 5

Entry into force and application

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2016.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

Form referred to in Article 1(2)

The form for requests for information and for administrative enquiries, pursuant to Article 5 and Article 5a of Directive 2011/16/EU, and their replies, acknowledgments, requests for additional background information, inability or refusal, pursuant to Article 7 of Directive 2011/16/EU, contains the following fields ([^E0003]):

• — Legal basis

• — Reference number

• — Date

• — Identity of the requesting and requested authorities

• — Identity of the person under examination or investigation

• — General case description and, if appropriate, specific background information likely to allow assessing the foreseeable relevance of the information requested to the administration and enforcement of the domestic laws of Member States concerning the taxes referred to in Article 2 of Directive 2011/16/EU.

• — Tax purpose for which the information is sought

• — Period under investigation

• — Name and address of any person believed to be in possession of the requested information

• — Fulfilment of the legal requirement set out in Article 16(1) of Directive 2011/16/EU

• — Fulfilment of the legal requirement set out in Article 17(1) of Directive 2011/16/EU

• — Reasoned request for an administrative enquiry and reasons for refusal to undertake the requested administrative enquiry

• — Acknowledgement of the request for information

• — Request for additional background information

• — Reasons for inability or refusal to provide information

• — Reasons for a failure to respond by the relevant time limit and date by which the requested authority considers it might be able to respond

• — A detailed description of the group.

ANNEX II

Form referred to in Article 1(3)

The form for spontaneous information and its acknowledgment pursuant to Articles 9 and 10 respectively of Directive 2011/16/EU contains the following fields ([^E0004]):

• — Legal basis

• — Reference number

• — Date

• — Identity of the sending and receiving authorities

• — Identity of the person subject to the spontaneous exchange of information

• — Period covered by the spontaneous exchange of information

• — Fulfilment of the legal requirement imposed by Article 16(1) of Directive 2011/16/EU

• — Acknowledgement of the spontaneous information.

ANNEX III

Form referred to in Article 1(4)

The form for request for notification pursuant to Article 13(1) and 13(2) of Directive 2011/16/EU and their responses pursuant to Article 13(3) of that Directive contains the following fields ([^E0005]):

• — Legal basis

• — Reference number

• — Date

• — Identity of the requesting and requested authorities

• — Name and address of the addressee of the instrument or decision

• — Other information which may facilitate the identification of the addressee

• — Subject of the instrument or decision

• — Response of the requested authority, in accordance with Article 13(3) of Directive 2011/16/EU, including the date of notification of the instrument or decision to the addressee.

ANNEX IV

Form referred to in Article 1(5)

The form for feedback pursuant to Article 14(1) of Directive 2011/16/EU contains the following fields ([^E0006]):

• — Reference number

• — Date

• — Identity of the competent authority issuing the feedback

• — General feedback on the information provided

• — Results directly related to the information provided.

ANNEX V

Computerised format referred to in Article 2(1)

The computerised formats for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU comply with the following tree structure and contains the following classes of elements ([^E0007]):

• (a) As regards the overall message: Text of image
• A "HEADER" containing: -- An "ORIGINATING COUNTRY", -- A "DESTINATION COUNTRIES", -- A unique "MESSAGE ID", -- A "CORRELATION ID", -- A "TIMESTAMP" and -- A "MESSAGE TYPE INDIC"; – And a "BODY" following the tree structure and classes of elements of any one of the bodies included in this annex under points (b) to (g) depending on the nature of the information to be exchanged automatically.

• (b) As regards the body for communicating information on income from employment, director's fees or royalties: Text of image
• An "APPLICATION ID" stating the nature of the information exchanged,
• A "TAX YEAR" and
• One or more building blocks containing: -- One or more "RECIPIENTS" providing information on each recipient and containing: --- One or more "PAYERS" providing information on each payer and containing: ---- One or more "RELATIONSHIPS" providing information on the nature of each relationship between the recipient and the payer and containing: ----- One or more "WORKPLACE" where the relationship is carried out and ----- One or more "INCOMES" providing information on each income or fee under the relationship and containing: ------ The "QUANTITY" of the days spent or worked by the recipient; -- And/or one or more "RECIPIENT INVALIDATIONS" in the case of a correction or cancellation of previously exchanged information.

• (c) As regards the body for communicating information on pensions: Text of image
• An "APPLICATION ID" stating the nature of the information exchanged,
• A "TAX YEAR" and
• One or more building blocks containing: -- One or more "RECIPIENTS" providing information on each recipient and containing: --- One or more "PAYERS" providing information on each payer and containing: ---- One or more "SCHEMES" providing information on each pension and containing: ----- One or more "SCHEME REFERENCE INFOS", ----- One or more "CAPITAL VALUES", ----- An "ADMINISTRATOR", ----- One or more "OWNERS", ----- One or more "EVENTS" providing general information on each event under the scheme and containing: ------ One or more "EVENT INFO" containing detailed information on the event and one or more "FINANCIAL INFO" and/or ------ One or more "TAX INFO" containing detailed information on the taxes and one or more "FINANCIAL INFO"; -- And/or one or more "RECIPIENT INVALIDATIONS" in the case of a correction or cancellation of previously exchanged information.

• (d) As regards the body for communicating information on life insurance products: Text of image
• An "APPLICATION ID" stating the nature of the information exchanged,
• A "TAX YEAR" and
• One or more building blocks containing: -- One or more "POLICIES" providing information on each product and containing: --- A "CONTRIBUTION DURATION", --- A "BENEFIT DURATION", --- A "POLICY OPTIONS", --- One or more "POLICY CAPITAL VALUES", --- An "INSURER/PAYING AGENT", --- One or more "BENEFICIARIES", --- One or more "LIFE INSURED", --- One or more "PAYERS OF PREMIUMS", --- One or more "POLICY OWNERS", --- One or more "EVENTS" providing general information on each event under the policy and containing: ---- One or more "EVENT INFO" containing detailed information on the event and one or more "FINANCIAL INFO" and/or ---- One or more "TAX INFO" containing detailed information on the taxes and one or more "FINANCIAL INFO"; -- And/or one or more "POLICY INVALIDATIONS" in the case of a correction or cancellation of previously exchanged information.

• (e) As regards the body for communicating information on ownership of and income from immovable property: Text of image
• An "APPLICATION ID" stating the nature of the information exchanged,
• A "TAX YEAR" and
• One or more building blocks containing: -- One or more "PARTIES" providing information on each recipient and containing: --- A "PARTNER" providing information on the spouse and --- Option 1 when the information relates to an income which cannot be linked (even indirectly) to one or more identified property: one or more "INCOMES" or --- Option 2 when the information relates either to another information than an income or to an income which can be linked (even indirectly) to one or more identified property: one or more "PROPERTIES" providing information on each property and containing: ---- One or more "OWNERSHIPS" and its associated "RIGHT" providing information on each ownership and associated right in the property and containing: ----- One or more "TRANSACTIONS" providing information on each transaction relating to the property, ----- One or more "INCOMES" providing information on each income relating to the; -- And/or one or more "PARTY INVALIDATIONS" in the case of a correction or of previously exchanged information.

• (f) As regards the body in case no information is to be communicated in relation to a specific category: Text of image
• An "APPLICATION ID" stating the nature of the information exchanged,
• A "DETAIL" stating the reason for the absence of data and
• A "YEAR".

• (g) As regards the body for an acknowledgement of receipt of the information for a specific category: Text of image
• An "APPLICATION ID" stating the nature of the information exchanged,
• A "STATUS" providing information on the acceptance or rejection of a message and
• One or more "ERROR" providing information on the errors identified in a message received."

ANNEX VI

Computerised format referred to in Article 2(2)

The computerised format for the mandatory automatic exchange of information pursuant to Article 8(3a) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes ([^E0008]):

• (a) As regards the overall message: Text of image

Message type defines the type of reporting

Account Holder Type Passive Non-Financial Entity with one or more controlling person that is a Reportable Person CRS Reportable Person Text of image Passive NFE that is a CRS Reportable Person

The code describing the nature of the payments used in CRS Dividends Interest Gross Proceeds/Redemptions Other - CRS

The MessageTypeIndic defines the type of message sent The message contains new information The message contains corrections for previously sent information Text of image The message advises there is no data to report

Controlling Person Type CP of legal person - ownership CP of legal person - other means CP of legal person - senior managing official CP of legal arrangement - trust - settlor CP of legal arrangement - trust - trustee CP of legal arrangement - trust - protector CP of legal arrangement - trust - beneficiary CP of legal arrangement - trust - other Text of image CP of legal arrangement - other - settlor-equivalent CP of legal arrangement - other - trustee-equivalent CP of legal arrangement - other - protector-equivalent CP of legal arrangement - other - beneficiary-equivalent CP of legal arrangement - other - other-equivalent

Information in the message header identifies the Tax Administration that is sending the message. It specifies when the message was created, what period (normally a year) the report is for, and the nature of the report (original, corrected, supplemental, etc).

Free text expressing the restrictions for use of the information this message contains and the legal framework under which it is given All necessary contact information about persons responsible for and Text of image involved in the processing of the data transmitted in this message, both legally and technically. Free text as this is not intended for automatic processing. Sender's unique identifier for this message Sender's unique identifier that has to be corrected. Must point to 1 or more previous message The reporting year for which information is transmitted in documents of the current message.

Account number definition Text of image Account Number Type Undocumented Account Closed Account Dormant Account

The user must spread the data about the name of a party over up to six elements. The container element for this will be 'NameFix'. His Excellency,Estate of the Late ... Text of image Greeting title. Example: Mr, Dr, Ms, Herr, etc. Can have multiple titles. FirstName of the person Defines the name type of FirstName. Example: Given Name, Forename, Christian Name, Father's Name, etc. In some countries, FirstName could be a Family Name or a SurName. Use this attribute to define the type for this name. Middle name (essential part of the name for many nationalities). Example: Sakthi in "Nivetha Sakthi Shantha". Can have multiple middle names. Defines the name type of Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc. de, van, van de, von, etc. Example: Derick de Clarke Text of image Defines the type of name associated with the NamePrefix. For example the type of name is LastName and this prefix is the prefix for this last name. Represents the position of the name in a name string. Can be Given Name, Forename, Christian Name, Surname, Family Name, etc. Use the attribute "NameType" to define what type this name is. In case of a company, this field can be used for the company name. Defines the name type of LastName. Example: Father's name, Family name, Sur Name, Mother's Name, etc. In some countries, LastName could be the given name or first name. Jnr, Thr Third, III Could be compressed initials - PhD, VC, QC Deceased, Retired ...

Text of image

This container brings together all data about a person as a party. Name and address are required components and each can be present more than once to enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added as well as a residence country code. Additional data that describes and identifies the party can be given. The code for the legal type according to the OECD codelist must be added. The structures of all of the subelements are defined elsewhere in this schema.

This is the identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. Attribute 'INType' defines the type of identification number. Country code of issuing country, indicating country of Residence (to taxes and other) Text of image Identification Number Type

This container brings together all data about an organisation as a party. Name and address are required components and each can be present more than once to enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added as well as a residence country code. Additional data that describes and identifies the party can be given . The code for the legal type according to the OECD codelist must be added. The structures of all of the subelements are defined elsewhere in this schema. Entity Identification Number

Type of payment (interest, dividend,...) Text of image The amount of payment

Reporting financial institution For CRS, only one ReportingGroup for each CrsBody is to be provided

CRS Version

• (b) As regards the types common to FATCA and CRS used in the message under point (a) above: Text of image

Introduce a min length

Data type for any kind of numeric data with two decimal fraction digits, especially monetary amounts.

Account Number Type IBAN OBAN Text of image ISIN OSIN Other

Structure of the address for a party broken down into its logical parts, recommended for easy matching. The 'City' element is the only required subelement. All of the subelements are simple text - data type 'string'.

The user has the option to enter the data about the address of a party either as one long field or to spread the data over up to eight elements or even to use both formats. If the user chooses the option to enter the data required in separate elements, the container element for this will be 'AddressFix'. If the user chooses the option to enter the data required in a less structured way in 'AddressFree' all available address details shall be presented as one string of bytes, blank or "/" (slash) or carriage return- line feed used as a delimiter between parts of the address. PLEASE NOTE that the address country code is outside both of these elements. The use of the fixed form is recommended as a rule to allow easy matching. However, the use of the free form is recommended if the sending state cannot reliably identify and distinguish the different parts of the address. The user may want to use both formats e.g. if besides separating the logical parts of the address he also wants to indicate a suitable breakdown into print-lines by delimiters in the free text form. In this case 'AddressFix' has to precede 'AddressFree'. Text of image

This data type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given including two fractional digits of the main currency unit. The code for the currency in which the value is expressed has to be taken from the ISO codelist 4217 and added in attribute currCode.

Name of organisation

This is the identification number/identification code for the party in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. Text of image Country code of issuing country, indicating country of Residence (to taxes and other)

• (c) As regards the common OECD types used in the message under point (a) above: Text of image

This element specifies the type of data being submitted. Resend Data New Data Corrected Data Deletion of Data Resend Test Data New Test Data Corrected Test Data Text of image Deletion of Test Data

It is possible for stf documents to contain several names for the same party. This is a qualifier to indicate the type of a particular name. Such types include nicknames ('nick'), names under which a party does business ('dba' a short name for the entity, or a name that is used for public acquaintance instead of the official business name) etc. SMFAliasOrOther indiv (individual) alias (alias) nick (nickname) aka (also known as) dba (doing business as) legal (legal name) atbirth (name at birth)

Text of image This is a datatype for an attribute to an address. It serves to indicate the legal character of that address (residential, business etc.) residentialOrBusiness residential business registeredOffice unspecified

Document specification: Data identifying and describing the document, where 'document' here means the part of a message that is to transmit the data about a single block of CRS information. Sender's unique identifier of this document Reference id of the message of the document referred to if this is a correction Reference id of the document referred to if this is correction

ANNEX VII

Form referred to in Article 2a

The form for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements pursuant to Article 8a of Directive 2011/16/EU contains, in addition to the components listed in Article 8a(6) of that Directive, the following field:

• (a) Ruling Reference.

ANNEX VIII

Form referred to in Article 2c

The form for the communication pursuant to Article 23(3) of Directive 2011/16/EU covers the following information:

• (a) identification of the Member State replying to the questionnaire;

• (b) general information on organisation and resources for automatic exchange of information purposes, including administrative and other relevant costs for development and implementation; administrative costs for recurring operations; other relevant costs for tax compliance operations;

• (c) litigation and Court proceedings;

• (d) availability of information in the Member State, including description of management process for ensuring the collection of data including identification elements, and the timeliness of information sent;

• (e) effectiveness of exchanges as the Receiving Member State, including processing of the information received, total matching rate percentage, and percentage of reports identified successfully;

• (f) quality of the information received including identification of relevant taxpayers/parties, percentage of valid tax identification numbers (TIN) provided by the Sending Member State;

• (g) use of information received including categories of usage, tax area, other administrative cooperation induced;

• (h) estimation of outcome of use of information, including increase in tax assessed and / or increase in tax base adjusted, percentage of reports used in tax investigations;

• (i) monitoring whether bilateral annual feedback as per Article 14(2) of Directive 2011/16/EU was sent;

• (j) monitoring, implementation and outcome of follow-up actions related to specific projects relevant to the functioning of the Directive; and

• (k) any other relevant information related to points (a) to (j), or issues encountered by the Member States.

ANNEX IX

List referred to in Article 2d

The statistical data required for the forms of administrative cooperation other than the mandatory automatic exchange of information referred to in Article 23(4) of Directive 2011/16/EU covers the following information:

• — Identification of the Member State

• — Year

• — Part A: Statistics per Member State on exchange of information — on exchange of information on request (Article 5, 6, 7 of Directive 2011/16/EU) — Number of requests sent — Number of replies received — Number of full replies received within the legal deadline — Number of replies for which (part of or the whole) information was received within two months — Number of requests received — Number of replies sent — Number of refusals on the ground of Article 17 of Directive 2011/16/EU — on exchange of information on group request (Article 5a of Directive 2011/16/EU) — Number of group requests sent — Number of group replies received — Number of full group replies received within the legal deadline — Number of group replies for which (part of or the whole) information was received within two months — Number of group requests received — Number of group replies sent — Number of group refusals on the ground of Article 17 of Directive 2011/16/EU — on spontaneous exchange of information (Article 9 and 10 of Directive 2011/16/EU) — Number of spontaneous exchanges sent — Number of spontaneous exchanges received

• — Part B: Statistics per Member State on other forms of administrative cooperation — on presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU) — Number of incoming presences in administrative offices and participation in administrative enquiries — Number of outgoing presences in administrative offices and participation in administrative enquiries — on simultaneous controls (Article 12 of Directive 2011/16/EU) — Number of simultaneous controls which the Member State has initiated — Number of simultaneous controls in which the Member State has participated — on joint audits (Article 12a of Directive 2011/16/EU) — Number of joint audits which the Member State has initiated — Number of joint audits in which the Member State has participated — on requests for notification (Article 13 of Directive 2011/16/EU) — Number of requests for notification sent — Number of requests for notification received — on feedback (Article 14 of Directive 2011/16/EU) — Number of requests for feedback sent — Number of feedback received — Number of requests for feedback received — Number of feedback sent

• — Part C: Statistics on estimated additional revenue or increase in assessed tax due to administrative cooperation. The information under this part is optional — From exchange of information on request — From spontaneous exchange of information — As a result of simultaneous control — Overall figure and number of cases.

ANNEX X

List referred to in Article 2d

The statistical data required for the mandatory automatic exchange of information pursuant to Article 23(4) of Directive 2011/16/EU on the categories of income and capital referred to in Article 8(1) of that Directive covers the following information:

• — For all categories of income and capital referred to in Article 8(1) of Directive 2011/16/EU: statistics on message and taxpayer

• — In the case of income from employment and director's fees: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income

• — In the case of pensions: statistics on message and recipient, message and payer, recipient, payer, scheme, income

• — In the case of life insurance products: statistics on message and policy, policy overall, event

• — In the case of ownership of and income from immovable property: statistics on message and party, party overall, property quantity and value, transaction quantity and value, loan event quantity and value, right income quantity and value

• — In the case of income from royalties: statistics on message and recipient, message and payer, recipient and income

• — In the case of status messages: statistics on status message, status message error

• — In the case of zero data messages: statistics on zero data message.

• — In the case of non-custodial dividends: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income.

ANNEX XI

List referred to in Article 2d

The statistical data required for the mandatory automatic exchange of information in accordance with Article 8(3a) of Directive 2011/16/EU, pursuant to Article 23(4) of that Directive covers the following information:

• — Per message, statistics on originating country and destination country, total number of records, total payment amounts

• — Per originating country, statistics on total number of reporting financial institutions, total payment amounts

• — Per unique account, statistics on account holder quantity, payment category, amount per payment category

• — Per account, statistics on account holder type, account holder taxpayer identification number or functional equivalent, account holder residence country, natural person as account holder, closed account, dormant account

• — Per account holder, statistics on controlling person type, controlling person taxpayer identification number or functional equivalent, controlling person residence country, natural person as controlling person.

ANNEX XII

List referred to in Article 2d

The statistical data required for the mandatory automatic exchange of information in accordance with Article 8aa of Directive 2011/16/EU, pursuant to Article 23(4) of that Directive covers the following information:

• — Number of country-by-country reports received from Reporting Entities

• — Number of country-by-country reports due to be reported by Reporting Entities but not received or only partial report provided, breakdown per jurisdictions of the Ultimate Parent Entities

• — Number of country-by-country reports received from each other Member State.

• — Number of country-by-country reports due but not received from each other Member State.

• — Number of country-by-country reports sent to each other Member State.

ANNEX XIII

Form referred to in Article 2e

The form for the mandatory automatic exchange of information on reportable cross-border arrangements pursuant to Article 8ab of Directive 2011/16/EU contains, in addition to the components listed in Article 8ab(14) of that Directive, the following field:

• (a) Reference Number of the reportable cross-border arrangement(s).

ANNEX XIV

Computerised format referred to in Article 2(3)

The computerised format for the mandatory automatic exchange of information pursuant to Article 8ac(2) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes ([^E0009])

Message type defines the type of reporting.

This type defines the messages to be exchanged under the OECD Model Rules and [EU Specific] [EU DIR2021/514].

The MessageTypeIndic defines the type of message sent.

The message contains new (including additional) information.

The message contains corrections for previously sent information.

The message advises that there is no data to report.

The INType defines the type of identification number being sent.

Legal Entity Identifier

Entity Identification Number

Individual Identification Number

Business Registration Number

Other

Main business activities

Office

Hotel room

Bed and Breakfast room

House