EU-San Marino agreement on the automatic exchange of financial account information: Amending Protocol

Decision

The European Parliament adopted a legislative resolution of 13 November 2025 (P10_TA(2025)0271) approving the conclusion, on behalf of the Union, of the Amending Protocol to the Agreement between the European Union and the Republic of San Marino on the automatic exchange of financial account information, on the basis of the Commission proposal COM(2025)0398 and procedure 2025/0215(NLE).

What Changes

Parliament's approval authorises the Union to conclude the Amending Protocol, which amends the existing Agreement to improve international tax compliance by providing for automatic exchange of financial account information between the parties. The resolution also instructs the President of Parliament to forward Parliament's position to the Council, the Commission and the governments and parliaments concerned.

Who Is Affected

The decision directly involves the Member States of the European Union, the Republic of San Marino, the Council and the Commission and the governments and parliaments of those States and of San Marino.