CRD IV Country-by-Country Reporting

‚ÄčThose in scope are required to report annually, on a country-by-country basis:

  • name(s), nature of activities and geographical location
  • turnover
  • number of employees on a full time equivalent basis
  • profit or loss before tax
  • tax on profit or loss
  • public subsidies received


The first disclosures were due by 1 July 2014, generally limited to points (a) to (c). Full disclosures will then be required for all institutions as of 1 July 2015. 

CRD IV


CRD IV sets out certain country-by-country reporting requirements, applicable for the banking sector.


The purpose of CRD IV is to implement the requirements of Basel III into EU law and it has three key strands of regulatory measures, one of which is country-by-country reporting.

Addressing the tax agenda