英屬維爾京群島（BVI）宣布將實施OECD《共同申報標準》（CRS）2.0版，自2026年1月1日起生效。BVI金融機構須於2026年底前收集新增資訊，並於2027年5月前提交至BVI國際稅務局（ITA）。修訂後的標準現涵蓋數位產品、託管加密資產、強化盡職調查程序及所有電子貨幣供應商。申報要求亦將擴及帳戶持有人、控制人及其名下金融帳戶。惟OECD加密資產申報框架（CARF）交易所的實施將延至2028年啟動。


BVI: Increased CRS reporting from January 2026

The British Virgin Islands (BVI) has announced it intends to introduce version 2.0 of the OECD's Common Reporting Standard (CRS), with effect from 1 January 2026. BVI financial institutions must collect the additional information by the end of 2026 and submit it to the BVI International Tax Authority (ITA) by May 2027. The amended standard now includes digital products, crypto-assets held in custody, stronger due-diligence procedures and all e-money providers. Reporting requirements will also be expanded in respect of accountholders, controlling persons and the financial accounts they own. However, implementation of the OECD Cryptoasset Reporting Framework (CARF) exchanges will not begin until 2028.

BVI ITA
BVI ITA (CRS amendments)
BVI ITA (June 2025 guide)