Amending Protocol to EU–Liechtenstein CRS agreement approved

Decision

The European Parliament adopted its opinion approving 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 (COM(2025)0397, procedure 2025/0214(NLE)), as set out in report A10‑0201/2025; the proposal was handled under a simplified procedure and the decision date is recorded as 13 October 2025.

What Changes

The Protocol aligns the Agreement with the updated OECD Common Reporting Standard and the respective EU rules (DAC8), extends the CRS scope to cover electronic money products and central bank digital currencies and includes provisions to ensure interaction with the Crypto‑Asset Reporting Framework. It replaces references to the repealed Directive 95/46/EC with the GDPR and is intended to improve administrative tax cooperation and enhance the fight against tax evasion and money laundering, with the CRS modifications applying from 1 January 2026 and corresponding DAC8 provisions applying in the EU from that date.

Who Is Affected

The changes directly affect EU Member States and the Principality of Liechtenstein by updating their framework for the automatic exchange of financial account information.

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