Summary
The EU is updating its agreement with San Marino to ensure that modern digital assets, like crypto and electronic money, are included in automatic tax information exchanges. 10 05.12.2025
Other
economy
taxation
international relations
financial institutions and credit
information technology and data processing
Key points
In force from 01/01/2026
- Modernization of the existing tax cooperation agreement between the EU and San Marino.
- Expansion of reporting requirements to include electronic money products and central bank digital currencies.
- Integration with new frameworks for reporting crypto-assets to combat tax evasion.
- Update of data protection rules to align with current GDPR standards.
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 Republic of San Marino on the automatic exchange of financial account information to improve international tax compliance
EU-San Marino agreement on the automatic exchange of financial account information: Amending Protocol
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