Tax havens and transparency

Latest decisions

1. The EU’s approach to corporate tax policy in a changing international environment

   ✦ AI Parliament set out its position on the European Union's approach to corporate tax policy in a changing international environment, a report covering rules such as the global minimum tax for large multinational groups and the anti-tax-avoidance directive. Parliament adopted the text as its official position, so it now carries political weight but does not create law. The report argues that the international tax framework has become too complex and disadvantages European Union companies, and that the Union and its member states should strengthen coordination and speak with one voice in multilateral forums.

   Economy & single market

   6 Oct 2026 · Resolutions · report by Kinga Kollár · 2 ballots · voted 13:52 · A-10-2026-0238 · 2025/2210

   Adopted 364–69–162 · by a clear majority
2. EU-Andorra agreement on the automatic exchange of financial account information: Amending Protocol

   ✦ AI The proposal concerns an Amending Protocol to the EU-Andorra agreement on the automatic exchange of financial account information, aiming to improve international tax compliance. Parliament adopted its position approving the conclusion of the Amending Protocol, meaning it gives its consent to the agreement. The protocol updates the agreement to align with the revised Common Reporting Standard and EU data protection rules, and the changes apply from 1 January 2026.

   Economy & single marketForeign affairs

   13 Nov 2025 · New laws · report by Kinga Kollár · consultation · voted 11:59 · A-10-2025-0199 · 2025/0224

   Adopted 605–29–0 · by an overwhelming majority
3. EU-San Marino agreement on the automatic exchange of financial account information: Amending Protocol

   ✦ AI Parliament approved the Amending Protocol to the EU-San Marino agreement on the automatic exchange of financial account information, which aims to improve international tax compliance. The protocol updates the agreement to align with the revised Common Reporting Standard and EU rules, extending the exchange to electronic money and central bank digital currencies. It also updates data protection references to the GDPR and adds safeguards for personal data, as San Marino lacks an adequacy decision. Parliament asks to be involved earlier in the process and to have more time for its opinion next time.

   Economy & single marketForeign affairs

   13 Nov 2025 · New laws · report by Kinga Kollár · consultation · voted 12:00 · A-10-2025-0200 · 2025/0215

   Adopted 606–26–1 · by an overwhelming majority
4. EU-Monaco agreement on the automatic exchange of financial account information: Amending Protocol

   ✦ AI Parliament approved the conclusion of the Amending Protocol to the EU-Monaco agreement on the automatic exchange of financial account information for tax purposes. The protocol updates the agreement to align with the revised OECD Common Reporting Standard and EU rules, extending the exchange to electronic money and central bank digital currencies. It also updates data protection references to the GDPR and adds safeguards for personal data, as Monaco lacks an adequacy decision. Parliament's approval allows the Council to adopt the decision concluding the agreement.

   Economy & single marketForeign affairs

   13 Nov 2025 · New laws · report by Kinga Kollár · consultation · voted 12:00 · A-10-2025-0198 · 2025/0219

   Adopted 610–26–1 · by an overwhelming majority
5. EU-Liechtenstein agreement on the automatic exchange of financial account information: Amending Protocol

   ✦ AI Parliament approved the Amending Protocol to the EU-Liechtenstein agreement on the automatic exchange of financial account information, which updates the 2015 agreement to align with the revised Common Reporting Standard and EU rules, and replaces outdated data protection references with the GDPR. The decision means the Council can now adopt the agreement, improving tax cooperation and the fight against tax evasion and money laundering between member states and Liechtenstein. Parliament asks to be involved earlier in such processes and to have more time to prepare its opinion next time.

   Economy & single marketForeign affairs

   13 Nov 2025 · New laws · report by Kinga Kollár · consultation · voted 12:00 · A-10-2025-0201 · 2025/0214

   Adopted 611–26–1 · by an overwhelming majority
6. EU-Switzerland agreement on the automatic exchange of financial account information: Amending Protocol

   ✦ AI Parliament approved the Amending Protocol to the EU-Switzerland agreement on the automatic exchange of financial account information, which aims to improve international tax compliance. The protocol updates the agreement to align with the revised Common Reporting Standard, extends mutual assistance to VAT recovery, and updates data protection references. Parliament urges member states and Switzerland to explore extending mutual assistance to other tax claims within four years.

   Economy & single marketForeign affairs

   13 Nov 2025 · New laws · report by Kinga Kollár · consultation · voted 12:01 · A-10-2025-0202 · 2025/0199

   Adopted 605–26–2 · by an overwhelming majority

Dossiers involved · latest vote first

1. 2025/2210 The EU’s approach to corporate tax policy in a changing international environment 6 Oct 2026 · 1 vote
2. 2025/0199 EU-Switzerland agreement on the automatic exchange of financial account information: Amending Protocol 13 Nov 2025 · 1 vote
3. 2025/0214 EU-Liechtenstein agreement on the automatic exchange of financial account information: Amending Protocol 13 Nov 2025 · 1 vote
4. 2025/0215 EU-San Marino agreement on the automatic exchange of financial account information: Amending Protocol 13 Nov 2025 · 1 vote
5. 2025/0219 EU-Monaco agreement on the automatic exchange of financial account information: Amending Protocol 13 Nov 2025 · 1 vote
6. 2025/0224 EU-Andorra agreement on the automatic exchange of financial account information: Amending Protocol 13 Nov 2025 · 1 vote

Who backs what

How each group's majority voted on the 6 most recent final roll-call votes about Tax havens and transparency.

With the result = share of these votes where the group's position matched the outcome (For an adopted text, Against a rejected one). The other columns count the votes by the group's position; Split = no position had a majority among its members. Non-attached members have no group line.

The latest final votes, group by group

Each group's majority position: For, Against, Abstained, or Split. — = the group did not vote.

✦ This theme was found by a model reading the decisions; the list of decisions, the counts and the group lines are computed from the record. Wrongly filed decisions can be reported to the site's maintainer.