REPORT (COM(2025)0397 – C100200/2025 – 2025/0214(NLE))
On the proposal for a Council decision on the conclusion, on behalf of the Union, of the Amending Protocol to the Agreement between the European Union and the Principality of Liechtenstein on the automatic exchange of financial account information to improve international tax compliance
A-10-2025-0201
Committee on Economic and Monetary Affairs · Rapporteur: Kinga Kollár
- Voted on · Adopted 611–26–1 · See the decision →
- Full procedure 2025/0214
✦ In short · AI summary of this text, generated 4 Sept 2026
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Parliament approves the conclusion of the Amending Protocol to the EU–Liechtenstein agreement on automatic exchange of financial account information, which updates the agreement to align with revised international standards and EU rules.¶
Committee position. The rapporteur proposes that Parliament approves the proposal without amendments under a simplified procedure, while noting Parliament should be involved earlier in future.¶
Key points
- Approves the conclusion of the Amending Protocol to the Agreement between the European Union and the Principality of Liechtenstein on the automatic exchange of financial account information.¶
- The Amending Protocol aligns the automatic exchange with the updated Common Reporting Standard (CRS) and EU rules (DAC8), extending scope to electronic money and central bank digital currencies.¶
- Updates data protection references from Directive 95/46/EC to the GDPR (Regulation (EU) 2016/679).¶
- The changes aim to improve tax cooperation and fight tax evasion and money laundering.¶
- The modified CRS and DAC8 provisions apply from 1 January 2026.