According to EToday, the reporting period for 2025 overseas financial accounts officially begins today.

The obligation to report arises if the total balance of assets held in overseas financial accounts exceeds 500 million won on even a single day among the last days of each month during the reporting target year. Eligible individuals must complete their reporting by June of the following year.

In particular, it should be noted that the overseas financial account reporting is calculated based on the 'overseas account holding balance,' not on the capital gains from virtual assets.