Global Daily Tax News, OECD Proposes Automatic Exchange Of Real Estate-Related Information, (Oct 16, 2025)

The OECD has prepared a report for G20 leaders on a proposed voluntary framework for countries to exchange information on real estate.

The proposal is intended to build on the automatic exchange of information among countries under the Common Reporting Standard, which has recently been expanded to cover crypto-assets and digital platform transactions.

Under the proposal, information would be exchanged on an "as is" basis. This information would relate to immovable property holdings, acquisitions, disposals, and recurrent income.

To recognize different approaches countries take on the taxation of immovable property, the OECD has proposed a modular approach. Each receiving jurisdiction may opt in to either one or both modules for each of its partner jurisdictions, as follows:

• The first module focuses on ownership, including a one-off exchange of holdings, and an annual exchange regarding acquisitions of immovable property; and

• The second module would seek to enhance transparency on income from immovable property, with an annual exchange on disposals and recurrent income.

The framework is formalized through a new Multilateral Competent Authority Agreement on the Exchange of Readily Available Information on Immovable Property (IPI MCAA). Based on the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the IPI MCAA is open to all 151 jurisdictions participating in the Convention.

The OECD said the IPI MCAA has been designed to allow for cost-effective implementation, making it accessible and practical for widespread adoption.

The OECD added: "Because exchanges under the IPI MCAA rely on information already available to tax administrations, it does not require the introduction of new domestic reporting obligations. Furthermore, the framework builds on the existing infrastructure developed for the purposes of the Common Reporting Standard, including the Common Transmission System and a standardised XML Schema that enables efficient data matching with domestic tax information."

The OECD said: "Many jurisdictions are currently considering joining the initiative, and early indications of engagement are promising. There is growing momentum among countries committed to strengthening global tax cooperation in this critical area. The OECD can support the effective implementation of the framework by all interested jurisdictions. In parallel, the OECD is working with interested countries to explore the feasibility of further enhancing tax transparency on real estate, by enabling tax administrations to access cross-border information contained in ownership registers, as set out in its 2024 report."

Alongside the report, the OECD has already released a general progress update report for G20 policymakers, which discusses other key G20 tax priorities involving tax transparency, continued implementation of the BEPS minimum standards, tax and development, support for domestic resource mobilization, and activities in several tax administration workstreams.