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The European Union Savings Directive (EUSD) is an agreement between the Member States of the European Union (EU) to exchange information about customers who earn savings income in one EU Member State but live in another.

If you are resident in an EU Member State and earn interest on deposits or investments held in any of the jurisdictions participating in the European Union Savings Directive, you may need to consider how the directive will affect you.

Some jurisdictions have voluntarily put into place the same or equivalent measures. These include Jersey, Guernsey, Isle of Man and Gibraltar. In some circumstances retention tax may be allowable.

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