## [Amendment of the “List of the Excluded Reportable Accounts” regarding the mandatory automatic exchange of tax information ](/en_GB/new/amendment-list-excluded-reportable-accounts-regarding-mandatory-automatic-exchange-tax)
# Amendment of the “List of the Excluded Reportable Accounts” regarding the mandatory automatic exchange of tax information
Portugal - 10 / 22 / 2018
Tax Alert 23-2018
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**[Ministerial Order no. 282/2018, of October 19th](https://dre.pt/application/conteudo/116734770), was officially published, which amends Ministerial Order no. 302-B/2016, of December 2nd, and approves the “Lists of Non-Reporting Financial Institutions and Excluded Reportable Accounts”.**
The mandatory automatic exchange of tax information established in the Council Directive 2014/107/EU of 9 December 2014 (that was transposed into Portuguese law by Decree-Law no. 61/2013, of May 10th, amended by Decree-Law no. 64/2016) regulates the Financial Institutions and Financial Accounts obligated to provide information demanded by the Tax Authorities.
Given the broadness of the concepts of this regime, such as “Reporting Financial Institutions” and “Reportable Account” provided in articles 4-A and 4-C of said Decree-Law, it was created the first “Lists of Non-Reporting Financial Institutions and Excluded Reportable Accounts” by the Ministerial Order no. 302-B/2016 to clarify the Financial Institutions and Financial accounts excluded from the referred obligations. In this last Ministerial Order, the Retirement Savings Plans were in the List of the Excluded Reportable Accounts, which is amended by this new Ministerial Order, determining that Retirement Savings Plans are now covered by the mandatory automatic exchange of tax information regime.
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