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Non-legislative procedure

Amending Protocol to the Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance

Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.

Where it stands: Completed: published in the Official Journal on 5 December 2025 and now EU law.

  1. ✓ Referred to committee 6 October 2025
  2. ✓ Committee work Report adopted 13 October 2025
  3. ✓ Tabled for plenary 20 October 2025
  4. ✓ Plenary vote Adopted 13 November 2025
  5. ✓ Adopted by the Council 5 December 2025
How a file moves through Parliament

A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. The Council takes the final decision, and the act is published in the Official Journal.

Who is working on it

Lead committee
ECON — Economic and Monetary Affairs
Rapporteur
Kinga KOLLÁR PPE
Shadow rapporteurs
Claire FITA S&DTomáš KUBÍN PfEĽudovít ÓDOR RenewGaetano PEDULLA' The Left

The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.

The text, version by version

Adopted by Parliament · latest Adopted text TA10-0273/2025 13 November 2025 ✦ Parliament approved the conclusion of the Amending Protocol to the EU-Switzerland agreement on the automatic exchange of financial account information to improve international tax compliance.⇄ what changed Tabled for plenary Report A10-0202/2025 20 October 2025 ✦ Parliament approves the conclusion of the Amending Protocol to the EU-Switzerland agreement on automatic exchange of financial account information, which updates the agreement to align with international standards and EU rules.

Latest Tabled for plenary → Adopted by Parliament: No change of substance: the two versions differ only in presentation — cover page, numbering or the parts a report carries that the adopted text does not. see the changes →

Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.

Timeline

  1. Outcome
  2. 5 December 2025 Published in the Official Journal

    The act is now EU law.

  3. Plenary stage
  4. 13 November 2025 Plenary vote
    Sitting of 13 November 2025 📄 Adopted text TA10-0273/2025📄 Report A10-0202/2025
    Adopted Adopted by an overwhelming majority
    For 605 Against 26 Abstained 2

    Final vote at 12:01 · 96% of votes cast in favour · every MEP’s position →

  5. 20 October 2025 Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

    📄 Report A10-0202/2025
  6. Committee stage
  7. 13 October 2025 Committee vote: report adopted

    ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.

  8. 6 October 2025 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.