Summary
The proposal updates the EU-Liechtenstein agreement on exchanging financial information to include digital currencies and electronic money, ensuring alignment with modern tax and data protection rules. 10 05.12.2025
Other
economy
taxation
international relations
financial institutions and credit
information technology and data processing
Key points
- The proposal aims to modernize the existing tax information exchange agreement between the EU and Liechtenstein.
- The scope of information exchange will be expanded to include electronic money products and central bank digital currencies.
- New provisions will ensure that tax reporting works effectively alongside crypto-asset reporting frameworks.
- The agreement will be updated to align with the latest EU rules regarding digital assets (DAC8).
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 Principality of Liechtenstein on the automatic exchange of financial account information to improve international tax compliance
EU-Liechtenstein agreement on the automatic exchange of financial account information: Amending Protocol
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