EMIR Reporting (Derivatives such as CFDs):
Under the European Market Infrastructure Regulation (EMIR), every CFD trade is reported by the broker to an ESMA-registered Trade Repository. These reports include trade openings, modifications, and terminations, and must be submitted no later than the end of the next business day after each event.
Common Reporting Standard (CRS):
The CRS is an annual tax reporting regime, where financial institutions share client account information with tax authorities. It focuses on account balances, interest, dividends, and proceeds, rather than individual CFD trades.
External Investigation / Regulatory Agencies:
Beyond routine reporting, brokers may also file additional reports under anti-money laundering (AML) rules - such as Suspicious Transaction Reports - to relevant law enforcement or financial intelligence units. Regulators (e.g., FCA, CMVM, SCB, FSC) may also request trade data during investigations or audits.