# Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) No 1156/2012, Annex X: List referred to in Article 2d

Extent: E+W+S+N.I.

The statistical data required for the mandatory automatic exchange of information pursuant to Article 23(4) of Directive 2011/16/EU on the categories of income and capital referred to in Article 8(1) of that Directive covers the following information:
For all categories of income and capital referred to in Article 8(1) of Directive 2011/16/EU: statistics on message and taxpayer
In the case of income from employment and director's fees: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income
In the case of pensions: statistics on message and recipient, message and payer, recipient, payer, scheme, income
In the case of life insurance products: statistics on message and policy, policy overall, event
In the case of ownership of and income from immovable property: statistics on message and party, party overall, property quantity and value, transaction quantity and value, loan event quantity and value, right income quantity and value
In the case of status messages: statistics on status message, status message error
In the case of zero data messages: statistics on zero data message.

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Source: https://www.legislation.gov.uk/eur/2015/2378/annex/X (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2378/annex-X
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.