FURS recalls that tax-procedure amendments effective from 1 January 2026 incorporate changes to the CRS and EU Directive 2023/2226. In particular, they broaden the scope of certain products and accounts considered for financial-information exchange.
The administration mentions certain electronic-money products, central bank digital currencies and indirect exposure to cryptoassets. Product classification therefore becomes a prerequisite: the label digital or crypto alone does not establish a uniform reporting obligation.
A portfolio review must accordingly start with each product's legal and economic characteristics, then the available data about its holders. The same commercial presentation may cover different situations within the announced scope. The operational issue is to avoid leaving a newly covered category outside existing due-diligence procedures; this prejudges neither each holder's tax residence nor the tax actually due in the receiving State.
For the institution concerned, the issue is due diligence on the holder and the information to transmit. This reporting extension does not, by itself, create a tax rate on gains or automatic taxation of the account balance. The income's tax treatment remains separate from its reporting through international exchanges.