Update of the Guidelines on Automatic Exchange of Financial Account Information (DAC 2)
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Update of the Guidelines on Automatic Exchange of Financial Account Information (DAC 2)

Publication Date: Apr 21, 2025
 

The MTCA notifies that Version 4.7 of the DAC 2  Guidelines has been issued with updates to:  

  • Section 2.2.3 : Investment Entity – page 16
  • Section 14.1: Recalcitrant Accounts/ Undocumented Accounts
​​​​​​Subsection: Undocumented Accounts – page 101
  • Appendix 1 and Appendix 2 – pages 103 to 105​

Please refer to the attached document​.