Annex Cabinet Regulation No. 20 5 January 2016 Participating Countries and Date of Determining the Category of Accounts Date by which the financial institution provides Period the first report to the State Revenue Service Date of regarding determining which the preexisting accounts No. Country the category first report new high value lower value entity of accounts1 must be accounts individual individual accounts provided1 accounts accounts 1 2 3 4 5 6 7 8 1. Austria 31 December 1 January 31 July 31 July 1) 31 July 1) 31 July 2016- 2017 2017 2017, or 2017, or December 2) 31 July 2) 31 July 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in 2017 in 2017 2. United 31 December 1 January 31 July 31 July 1) 31 July 1) 31 July Kingdom 2016- 2017 2017 2017, or 2017, or December 2) 31 July 2) 31 July 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in 2017 in 2017 3. Belgium 31 December 1 January 31 July 31 July 1) 31 July 1) 31 July 2016- 2017 2017 2017, or 2017, or December 2) 31 July 2) 31 July 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in 2017 in 2017 4. Bulgaria 31 December 1 January 31 July 31 July 1) 31 July 1) 31 July 2016- 2017 2017 2017, or 2017, or
Annex Cabinet Regulation No. 20 5 January 2016 Participating Countries and Date of Determining the Category of Accounts No. Country Date of determining the category of accounts1 Period regarding which the first report must be provided1 Date by which the financial institution provides the first report to the State Revenue Service new accounts preexisting accounts high value individual accounts lower value individual accounts entity accounts 1 2 3 4 5 6 7 8 1. Austria 31 December 1 January December 31 July 2017 31 July 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 2. United Kingdom 31 December 1 January December 31 July 2017 31 July 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 3. Belgium 31 December 1 January December 31 July 2017 31 July 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 4. Bulgaria 31 December 1 January 31 July 2017 31 July 2017 1) 31 July 2017, or 1) 31 July 2017, or 2016- 2016- 2016- 2016-
Cab.%20Reg.%20No.%2020%20-%20Due%20Diligence%20Procedures.docx