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<h1>Reporting obligations for non-U.S. accounts expanded to cover CBDCs, specified electronic money and certain crypto-assets with new identification rules.</h1> Amendments expand definitions and reporting rules to include central bank digital currencies, specified electronic money products and relevant crypto-assets for non-U.S. reportable accounts; require reporting institutions to collect and report additional account and identity data including self-certification status, joint account details, account type, controlling person roles and where applicable taxpayer identification and date of birth; allow certain proceeds to be excluded when reported under the Crypto-Asset Reporting Framework; introduce Qualified Non-Profit Entity criteria and account-specific treatments for foundation or capital increase deposits; and limit exchange of information on relevant crypto-asset transactions to tax administration purposes.
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