somes

Update to EU-Switzerland Tax Information Exchange Agreement

Summary

The proposal updates the EU-Switzerland agreement on exchanging financial information to include digital assets and improve VAT recovery.
10 05.12.2025
Other
economy
taxation
european union
international relations
financial institutions and credit
information technology and data processing

Key points

  • The agreement will be updated to align with the latest international standards for tax compliance and OECD requirements.
  • The scope of information exchange is being expanded to include electronic money products and central bank digital currencies.
  • New reporting requirements will be integrated for crypto-assets to ensure transparency in the digital economy.
  • The protocol improves mutual assistance between the EU and Switzerland regarding the recovery of VAT claims.
Documents (PDFs)
REPORT 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 Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance EU-Switzerland agreement on the automatic exchange of financial account information: Amending Protocol
These raw data are provided by the Open Data Portal of the European Union (data.europa.eu) and are licensed under ODC-BY 1.0.