EUROPEAN COMMISSION

Brussels, 24.6.2026

COM(2026) 308 final

2026/0168(CNS)

Proposal for a

COUNCIL DIRECTIVE

on administrative cooperation in the field of taxation (recast)

{SEC(2026) 186 final} - {SWD(2026) 164 final} - {SWD(2026) 165 final} - {SWD(2026) 166 final}

EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

•Reasons for and objectives of the proposal

The Political Guidelines of the European Commission 1 have set the objective of making business easier and faster in Europe by reducing administrative burdens and simplifying implementation, while upholding high standards, with a view to strengthening European competitiveness.

The Competitiveness Compass 2 highlighted the need to simplify the regulatory environment and reduce administrative burdens in order to strengthen competitiveness across all sectors. Subsequently, in its Communication on implementation and simplification 3 , the Commission reiterated the need for a bold approach to enhance EU competitiveness and introduced new targets to reduce administrative burdens. Under the new approach, the burden-reduction targets of at least 25% for all companies and at least 35% for small and medium-sized enterprises (SMEs) will be applied to a baseline covering the full range of administrative costs.

To achieve these objectives, the Commission committed to prioritise proposals that simplify, consolidate and codify legislation in order to eliminate overlaps, information of low value and inconsistencies while ensuring that the EU’s priorities continue to be met. A number of omnibus packages and simplification initiatives in different policy areas have already been adopted and several others are expected to come. As regards specifically the field of direct taxation, the Commission Work Programme 2026 4  announced an Omnibus on taxation which will simplify, streamline and clarify the EU direct tax acquis 5  with a view to reducing administrative burdens for businesses and ensuring a level playing field across Member States. The proposal to recast the Directive on administrative cooperation in the field of direct taxation (DAC) 6  will complement the Commission’s simplification efforts in the field of direct taxation by clarifying, simplifying and improving the functioning of the EU framework for administrative cooperation in direct taxation, without lowering the existing level of protection against tax fraud, evasion and avoidance.

The DAC is the main piece of EU legislation governing administrative cooperation in direct taxation. It provides harmonised tools (notably automatic exchange of information - AEOI) that enable Member States’ tax authorities to cooperate efficiently in combating tax fraud, evasion and avoidance. The scope of AEOI under the DAC has been expanded several times over recent years, to respond to emerging challenges and evolving economic realities. While the initial framework covered AEOI on five categories of income and capital (DAC1), the framework was subsequently expanded to provide for third-party reporting on financial accounts (DAC2), cross-border tax rulings (DAC3), country-by country reporting (CbCR) on the activities of multinational enterprise (MNE) groups (DAC4), reportable cross-border arrangements (DAC6), income earned through digital platforms (DAC7), crypto-asset transactions (DAC8) and information related to the global minimum tax for MNE groups (DAC9). In addition, DAC5 provides access for tax authorities to beneficial ownership information collected pursuant to the Anti-Money Laundering (AML) legislation.

While a recent evaluation of the DAC 7 concluded that it provides a robust legal framework and has enabled the exchange of substantial volumes of information, it also identified a number of areas where improvements could be made. In particular, the evaluation concluded that frequent amendments to the DAC since 2011 and the absence of a codified legal text have made the framework more complex and less user-friendly. The evaluation also highlighted the need to simplify reporting obligations under DAC6, to eliminate inefficient reporting practices and reduce administrative burdens for stakeholders. In addition, the evaluation found that, despite progress made, challenges remain with respect to the identification of taxpayers and the automatic matching of information to national tax databases, which increases the burden on tax administrations to manually cross check the information received.

The outcome of the extensive consultation activities carried out to support the preparation of this initiative confirmed and reinforced the need to simplify and clarify DAC6, by removing reporting requirements with limited added value for tax administrations and considering the relevance of DAC6 in light of Pillar 2 implementation. Stakeholders also identified further areas for simplification, notably overlapping notification obligations for the purposes of DAC4 and DAC9, and the thresholds for reporting for the sale of goods under DAC7. Stakeholders have consistently signalled that such obligations lead to disproportionately high volumes of notifications and reporting that are either redundant or do not identify a risk of tax fraud, evasion or avoidance.

Finally, the European Court of Auditors (ECA) addressed DAC into two Special Reports. The first report, adopted in 2021, identified limitations in the current DAC1 legislative framework which affect the completeness of the automatic exchange of information between Member States. This creates level playing field issues and constrains the ability of tax administrations to maximise the benefits of the DAC. A second report, adopted in 2024, focussed on DAC6 and found that the Directive is complex and inconsistently applied across Member States.

This proposal responds to the call for simplification of the DAC legal framework and reflects the need to ensure that the framework remains proportionate and effective. Member States support simplification in the field of taxation as demonstarated by the adoption, on 11 March 2025 8 , of Council Conclusions setting a tax decluttering and simplification agenda to enhance EU competitiveness. 

•Consistency with existing policy provisions in the policy area

This proposal codifies the DAC, and its eight amendments, into one single legal act, thereby increasing coherence, strengthening legal certainty and improving interpretation and usability for all stakeholders across the Union. In addition, it includes several amendments which are aimed at simplifying and improving the functioning of the DAC cooperation framework.

The DAC recast proposal is fully consistent with and must be seen in conjunction with the Omnibus on direct taxation, which simplifies the other pieces of legislation comprising the EU framework in the field of direct taxation. Taken together, the two proposals put in place a set of coordinated and comprehensive actions and ensure that both substantive tax rules and rules on administrative cooperation are simplified, proportionate and therefore fit for purpose.

The proposal is also fully consistent with and reflect the impact on DAC of the adoption of the Pillar 2 Directive, which ensures that MNE groups in scope pay a minimum effective tax rate of 15% on profits in each jurisdiction that they operate. While DAC6 and the Pillar 2 Directive address distinct aspects of tax risk, the introduction of the global minimum taxation framework, by reducing tax rate differentials across jurisdictions, fundamentally alters for in-scope MNE groups the underlying incentives for the potentially aggressive arrangements targeted by DAC6.

Finally, the proposal is consistent with Council Directive (EU) 2025/50 (FASTER Directive) which simplifies procedures for claiming relief of excess withholding taxes while, at the same time, providing for reporting obligations to increase transparency.

•Consistency with other Union policies

2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY

•Legal basis

•Subsidiarity (for non-exclusive competence) 

•Proportionality

•Choice of the instrument

3.RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS

•Ex-post evaluations/fitness checks of existing legislation

•Stakeholder consultations

The stakeholder consultation strategy for this initiative consisted of targeted consultations of Member States and business stakeholders as well as a call for evidence and a public consultation. All contributions received were considered in the impact assessment report accompanying this proposal. It includes a synopsis report of the stakeholder consultation in Annex 2.

The targeted consultations of business stakeholders took the form of interviews and meetings with different private stakeholders, including businesses of different sizes operating in different sectors, business associations, associations of tax consultants and academia. From these consultations emerged a strong call for simplifying the DAC legal framework, notably in relation to notification requirements for the purposes of DAC4 and DAC9, DAC6 and DAC7.

As regards Member States, the Commission services organised Working Party IV meetings which focused on potential topics for simplification/improvement and possible solutions related to DAC1, DAC4/DAC9, DAC6 and DAC7. Member States were also kept regularly informed at meetings of the Council High Level Working Party (HLWP). 

In addition, on 16 December 2025, the Commission launched a call for evidence and, in parallel, a public consultation to collect stakeholders’ views on the main policy options for simplification and their possible impact, including potential cost savings associated with the simplification of reporting requirements. The consultation remained open until 10 February and received a total of 60 written responses. Respondents were mainly individual business, business associations and tax advisors.

Finally, several stakeholders (associations, business and online platforms) requested the development of a centralised verification tool for TIN.

•Impact assessment

·Measure 1 – Ensuring that DAC6 reporting obligations (cross-border arrangements) remain proportionate and effective while promoting a more harmonised application of the Main Benefit Test (MBT).

·Measure 2 – Amending the reporting threshold for activities involving the sale of goods under DAC7 (income earned through digital platforms). ·

·Measure 3 – Streamlining notification obligations for multinational enterprise groups for the purposes DAC4 (country-by-country reporting) and DAC9 (central filing of the top-up tax return).

·Measure 4 – Improving the accuracy of reported TINs. ·

·Measure 5 – Improving the completeness of information exchanged under DAC1 (certain categories of income and capital).

·Excluding all companies within the scope of Pillar 2 Directive from reporting under DAC6; refining DAC6 reporting by removing hallmarks with limited added value (category A); issuing guidance on the application of the MBT to the remaining hallmarks subject to the test (measure 1).

·Adjusting DAC7 thresholds for the reporting of online sale of goods by removing the activity threshold and increasing the monetary threshold to EUR 3,000 (measure 2).

·Introducing a single notification obligation covering both DAC4 and DAC9, including a harmonised filing deadline, a common notification template and central filing (measure 3).

·Introducing a centralised TIN verification system, accessible to both Member States tax administrations and reporting entities (measure 4).

·Removing from DAC1 the life insurance products category and requiring Member States to automatically exchange information available to relevant state level public authorities on all remaining six categories of income and capital (measure 5).

•Regulatory fitness and simplification

The Proposal contributes to the simplification objectives of the Union and supports the REFIT programme by reducing unnecessary administrative burdens while improving the effectiveness of the administrative cooperation framework. The Proposal directly simplifies existing reporting obligations and removes duplicative notifications. In particular, the deletion of certain DAC6 hallmarks and the exclusion of MNE groups subject to the Pillar 2 Directive remove reporting requirements that generate limited operational value for tax administrations. Similarly, the simplification of DAC7 reporting thresholds reduces the volume of reports associated with low-value transactions, while the introduction of centralised notifications for the purposes of DAC4 and the DAC9 eliminates the current duplicative notification obligations for MNE groups. Simultaneously the introduction of a new verification system for TINs combined with improvements in the completeness of the DAC1 framework improve the efficiency of the DAC. Together, these measures simplify compliance procedures for EU businesses and SME’s and improve the quality, completeness and use of exchanged information by tax administrations.

•Fundamental rights

4.BUDGETARY IMPLICATIONS

5.OTHER ELEMENTS

•Implementation plans and monitoring, evaluation and reporting arrangements

•Detailed explanation of the specific provisions of the proposal

(a)Reporting on potentially aggressive cross-border arrangements

(b)Reporting on sales on digital platforms

(c)Streamlining notification obligations for Country-by-Country reporting and central filing of the top-up tax information return

(d)Improving the accuracy of the Taxpayer Identification Number (TIN)

(e)Improving the completeness of information exchanged

(f)Further improvements and updates to the legal text

The proposal also includes some further changes and clarifications. The reporting template for Country-by-country report in Annex III and the top-up tax information return in Annex VII have been deleted from the Directive and replaced with a reference to a template adopted via implementing acts. These implementing acts have, in fact, already been adopted 21  and are not expected to change unless there is a change agreed at the OECD level which would require adaptations to maintain the alignment and ensure a single global reporting standard.

The proposal offers enhanced possibilities for tax authorities to tackle the issue of non-compliant third country digital platforms. Annex V, Section IV, point F7 clarifies the situations where tax authorities should apply sanctions towards non-compliant third country digital platforms, while point F8 enhances cooperation between tax authorities on cases of non-compliance by third country digital platforms. Furthermore, Article 25 gives tax authorities the possibility of carrying out simultaneous controls of non-compliant third country platform operators.

Several changes have been made on the information use and processing. First, Member States are obliged to share statistics on the volume of automatic exchanges, on an annual basis, with their national statistical institutes as to allow official computations at national and European level (Article 46). In addition, Member States shall provide their respective national statistical authority, on annual basis, all information received on Country-by-Country reporting. In Article 28, a clarification has been inserted that Member States may provide feedback on the received information more than once a year if needed. Article 48 requires Member States to report also on instruments measuring the outcomes of administrative cooperation (key performance indicators) in the process of monitoring and assessment of the functioning of the Directive. This will ensure that the Commission will have better quality of data available to perform the evaluation of the Directive. Lastly, in Article 49, a possibility has been added for the Commission to publish reports on the use of the information exchanged, as well as anonymised annual summaries of statistical data provided by the Member States.

🡻 2011/16/EU

2026/0168 (CNS)

Proposal for a

COUNCIL DIRECTIVE

on administrative cooperation in the field of taxation (recast)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 113 and 115 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Parliament 22 ,

Having regard to the opinion of the European Economic and Social Committee 23 ,

Acting in accordance with a special legislative procedure,

Whereas:

⇩ new

(1)Council Directive 2011/16/EU 24 has been substantially amended several times. Since further amendments are to be made, that Directive should be recast in the interests of clarity.

🡻 2011/16/EU recital 7 (adapted)

⇨ new

(2)This Directive builds on the achievements of Directive 77/799/EEC but provides for clearer and more precise rules governing administrative cooperation between Member States where necessary, ⇨ to support them in fighting against tax fraud, evasion and avoidance ⇦.

(3)in order to establish, especially as regards the exchange of information, a wider scope of administrative cooperation between Member States. Clearer rules should also make it possible in particular to cover ⇨ This Directive should apply to direct taxes and indirect taxes that are not yet covered by other Union legislation and should cover ⇦ all legal and natural persons in the Union, taking into account the ever-increasing range of legal arrangements, including not only traditional arrangements such as trusts, foundations and investment funds, but any new instrument which may be set up by taxpayers in the Member States.

⇩ new

(4)To preserve the proportionality of burden on reporting entities, Member States should not introduce or maintain disproportional additional reporting obligations in the area covered by the Directive, by reason of their nature, scope or cumulative burden, that may affect and seriously compromise the balance between the overriding requirement in the public interest and the intrusion into private life set out by this Directive.

(5)Member States should not be exempted from automatically exchanging the information on income and capital as required by Article 4, solely because the information is held by another administrative authority at the government level in that Member State other than the tax administration. In order to establish a level playing field and ensure that information is of high quality and can be effectively used, the information exchanged should also include information that is held in registers and databases by another governmental authority acting on behalf of the State, provided that it is included in the list of mandatory categories for exchange of information on income and capital. Furthermore, to ensure effective access to that information, the access should be granted via electronic means to information in digital format, which should be, where possible, machine readable and retrievable in accordance with the procedures for gathering and processing information in that Member State.

(6)The cooperation between Member States under this Directive relies on digital means of communication. It is essential that these means are secured and in line with technological advances. Additionally, the development of practical solutions by the Commission in cooperation with Member States should be allowed. 

(7)Union rules implementing agreements reached in the Organisation for Economic Cooperation and Development (OECD) should take into account the framework developed by the OECD in order to increase the effectiveness of the exchange of information and to reduce administrative burden. As a general principle, Member States should use commentaries and guidance agreed in the OECD as a source of illustration or interpretation and in order to ensure consistency in application across Member States to the extent that those documents are compatible with Union law. 

(8)    Based on the experience with exchanges under this Directive and international developments in the area of automatic exchange of information, the list of mandatory categories for the exchange of information on income and ownership should be revisited. Income from life-insurance products is not exchanged widely and is to a significant extent already reported and automatically exchanged as financial account information and it is therefore no longer necessary to exchange this category of income and capital. Furthermore, it has been agreed at the OECD 25 that exchange of information on ownership and income from immovable property should include information on beneficial ownership. It is therefore appropriate to enhance the information already exchanged under this category of income and capital.

🡻 2014/107/EU recital 9

(9)Member States should require their Financial Institutions to implement reporting and due diligence rules included in this Directive, which are fully consistent with those set out in the Common Reporting Standard developed by the OECD 26 .

🡻 2014/107/EU recital 10

(10)The categories of Reporting Financial Institutions and Reportable Accounts covered by this Directive are designed to limit the opportunities for taxpayers to avoid being reported by shifting assets to Financial Institutions or investing in financial products that are outside the scope of this Directive. However, certain Financial Institutions and accounts that present a low risk of being used to evade tax should be excluded from the scope of this Directive. Thresholds should not be generally included in this Directive as they could be easily circumvented by splitting accounts into different Financial Institutions. The financial information which is required to be reported and exchanged should concern not only all relevant income (interests, dividends and similar types of income) but also account balances and sale proceeds from Financial Assets, in order to address situations where a taxpayer seeks to hide capital that in itself represents income or assets with regard to which tax has been evaded. Therefore, the processing of information under this Directive is necessary and proportionate for the purpose of enabling Member States' tax administrations to correctly and unequivocally identify the taxpayers concerned, to administer and enforce their tax laws in cross-border situations, to assess the likelihood of tax evasion being perpetrated, and to avoid unnecessary further investigations.

🡻 (EU) 2015/2376 recital 1 (adapted)

(11)The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competition has increased considerably and has become a major focus of concern within the Union and at global level. Tax base erosion is considerably reducing national tax revenues, which hinders Member States in applying growth-friendly tax policies. The issuance of advance tax rulings, which facilitate the consistent and transparent application of the law, is common practice, including in the Union. By providing certainty for business, clarification of tax law for taxpayers can encourage investment and compliance with the law and can therefore be conducive to the objective of further developing the single market in the Union on the basis of the principles and freedoms underlying the Treaties. However, rulings concerning tax-driven structures have, in certain cases, led to a low level of taxation of artificially high amounts of income in the country issuing, amending or renewing the advance ruling and left artificially low amounts of income to be taxed in any other countries involved. ⌦ A high level of ⌫ An increase in transparency is therefore ⌦ required ⌫. urgently required. The tools and mechanisms established by Council Directive 2011/16/EU need to be enhanced in order to achieve this.

🡻 (EU) 2015/2376 recital 10

(12)In order to reap the benefits of the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements, the information should be communicated promptly after they are issued, amended or renewed, and regular intervals for the communication of the information should therefore be established. For the same reasons, it is also appropriate to provide for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements that were issued, amended or renewed within a period beginning five years before the date of application of this Directive and which are still valid on 1 January 2014. However, particular persons or groups of persons with a group wide annual net turnover of less than EUR 40 000 000 could be excluded, under certain conditions, from such mandatory automatic exchange.

🡻 (EU) 2015/2376 recital 11

(13)For reasons of legal certainty, it is appropriate, under a set of very strict conditions, to exclude from the mandatory automatic exchange bilateral or multilateral advance pricing arrangements with third countries following the framework of existing international treaties with those countries, where the provisions of those treaties do not permit disclosure of the information received under that treaty to a third party country. In these cases, however, the information identified in paragraph 5 of Article 9 6 relating to the requests that lead to issuance of such bilateral or multilateral advance pricing arrangements should be exchanged instead. Therefore, in such cases, the information to be communicated should include the indicator that it is provided on the basis of such a request.

🡻 (EU) 2023/2226 recital 33

⇨ new

(14)Advance cross-border rulings that determine whether a person is or is not a resident for tax purposes in the Member State issuing the ruling should also be exchanged automatically. However, in the interest of proportionality, and in order to reduce administrative burden, some common forms of advance cross-border rulings which can include an element of determination of whether a natural person is or is not resident for tax purposes in a Member State should not, solely on that ground, be subject to the exchange of information on advance cross-border rulings ⇨ this should not be the sole reason for the exchange ⇦. Advance cross-border rulings on taxation at source with regard to non-residents’ income from employment, director’s fees and pensions should not be exchanged, unless the amount of the transaction or series of transactions of the advance cross-border ruling exceeds the threshold.

🡻 (EU) 2015/2376 recital 14

(15)Member States should exchange basic information, and a limited set of basic information should also be communicated to the Commission. This should enable the Commission to monitor and evaluate the effective application of the mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements at any time. The information received by the Commission should not, however, be used for any other purposes. Such communication would moreover not discharge a Member State from its obligations to notify any State aid to the Commission.

🡻 (EU) 2015/2376 recital 16 (adapted)

(16)Where necessary, following the stage of mandatory automatic exchange of information under this Directive, a Member State should be able to rely on Article 5 17 of ⌦ this ⌫ Directive 2011/16/EU as regards the exchange of information on request to obtain additional information, including the full text of advance cross-border rulings or advance pricing arrangements, from the Member State having issued such rulings or arrangements.

🡻 (EU) 2016/881 recital 3

(17)Member States' tax authorities need comprehensive and relevant information on multinational enterprise (MNE) gGroups regarding their structure, transfer-pricing policy and internal transactions in and outside the Union. That information will enable the tax authorities to react to harmful tax practices by making changes in legislation or by undertaking adequate risk assessments and tax audits, and to identify whether companies have engaged in practices that have the effect of artificially shifting substantial amounts of income into tax-advantaged environments.

🡻 (EU) 2016/881 recital 4 (adapted)

⇨ new

(18)Increased transparency towards tax authorities could have the effect of giving MNE gGroups an incentive to abandon certain practices and pay their fair share of tax in the country where profits are made. Enhancing transparency for MNE gGroups is therefore an essential part of tackling base erosion and profit shifting.⌦  However, in order to enhance the efficient use of public resources and reduce the administrative burden for MNE gGroups, the reporting obligation should only apply to MNE gGroups with annual consolidated group revenue exceeding a certain amount⌫ ⇨ in line with the OECD Base Erosion and Profit Shifting Report, Action 13 27  ⇦.

🡻 (EU) 2016/881 recital 7

⇨ new

(19)In order to enhance the efficient use of public resources and reduce the administrative burden for MNE gGroups, the reporting obligation should only apply to MNE gGroups with annual consolidated group revenue exceeding a certain amount. ⇨ This Directive should ensure that the same information is collected and made available to tax administrations in a timely manner throughout the Union ⇦ .

🡻 (EU) 2016/881 recital 12

(20)The mandatory automatic exchange of country-by-country reports between Member States should in each case include the communication of a defined set of basic information that would be accessible to those Member States in which, on the basis of the information in the country-by-country report, one or more entities of the MNE gGroup are either resident for tax purposes or subject to tax with respect to the business carried out through a permanent establishment of an MNE Group.

🡻 (EU) 2018/822 recital 3

(21)Considering that most of the potentially aggressive tax-planning arrangements span across more than one jurisdiction, the disclosure of information about those arrangements would bring additional positive results where that information was also exchanged amongst Member States. In particular, the automatic exchange of information between tax authorities is crucial in order to provide those authorities with the necessary information to enable them to take action where they observe aggressive tax practices.

🡻 (EU) 2018/822 recital 6 (adapted)

(22)The reporting of potentially aggressive cross-border tax-planning arrangements can contribute effectively to the efforts for creating an environment of fair taxation in the internal market. In this light, an obligation for intermediaries ⌦ should be required ⌫ to inform tax authorities of certain cross-border arrangements that could potentially be used for aggressive tax planning. would constitute a step in the right direction. ⌦ Furthermore, ⌫ in order to develop a more comprehensive policy, it would also be necessary that as a second step, following the reporting, the tax authorities ⌦ should ⌫ share information with their peers in other Member States. Such arrangements should also enhance the effectiveness of the CRS. In addition, it would be crucial to grant the Commission access to a sufficient amount of information so that it can monitor the proper functioning of this Directive. Such access to information by the Commission does not discharge a Member State from its obligations to notify any State aid to the Commission.

🡻 (EU) 2018/822 recital 8

(23)To ensure the proper functioning of the internal market and to prevent loopholes in the proposed framework of rules, the reporting obligation should be placed upon all actors that are usually involved in designing, marketing, organising or managing the implementation of a reportable cross-border transaction or a series of such transactions, as well as those who provide assistance or advice. It should not be ignored either that, in certain cases, the reporting obligation would not be enforceable upon an intermediary due to a legal professional privilege or where there is no intermediary because, for instance, the taxpayer designs and implements a scheme in-house. It would thus be crucial that, in such circumstances, tax authorities do not lose the opportunity to receive information about tax-related arrangements that are potentially linked to aggressive tax planning. It would therefore be necessary to shift the reporting obligation to the taxpayer who benefits from the arrangement in such cases.

🡻 (EU) 2018/822 recital 9

⇨ new

(24)Aggressive tax-planning arrangements have evolved over the years to become increasingly more complex and are always subject to constant modifications and adjustments as a reaction to defensive countermeasures by the tax authorities. Taking this into consideration, it would be ⇨ Rather than defining specific tax planning arrangements, it is ⇦ more effective to endeavour to capture potentially aggressive tax-planning arrangements through the compiling of a list of the features and elements of transactions that present a strong indication of tax avoidance or abuse rather than to define the concept of aggressive tax planning. Those indications are referred to as ‘hallmarks’.

🡻 (EU) 2018/822 recital 10

⇨ new

(25)Given that the primary objective of this Directive concerning the reporting of potentially aggressive cross-border tax-planning arrangements should focus on ensuring the proper functioning of the internal market, it is critical not to regulate at the level of the Union beyond what is necessary to achieve the envisaged aims. This is why it would be necessary to limit any common rules on reporting to cross-border situations, namely those involving either more than one Member State or a Member State and a third country ⇨ since such arrangements have a potential impact on the functioning of the internal market ⇦. In such circumstances, due to the potential impact on the functioning of the internal market, one can justify the need for enacting a common set of rules, rather than leaving the matter to be dealt with at the national level. A Member State could take further national reporting measures of a similar nature, but any information collected in addition to what is reportable in accordance with this Directive should not be communicated automatically to the competent authorities of the other Member States. That information could be exchanged on request or spontaneously according to applicable rules.

🡻 (EU) 2023/2226 recital 44 (adapted)

⇨ new

(26)Taking into account the judgment ⇨ evolution of the jurisprudence ⇦ of the Court of Justice ⌦ in the judgment ⌫ of 8 December 2022 in Case C-694/20, Orde van Vlaamse Balies and Others Others ⇨  28 and in the judgement of 29 July 2024 in case C-623/22, Belgian Association of Tax Lawyers and Others 29 , the term legal professional privilege should be understood to apply only to lawyers and other professionals who, like lawyers, are legally authorised to ensure legal representation. Therefore, Member States should provide the waiver from filing information on a reportable cross-border arrangement where the reporting obligation would breach the legal professional privilege only in respect of professionals who, like lawyers, are authorised under national law to ensure legal representation. Furthermore, this Directive  should ⇦ , Directive 2011/16/EU should be amended in such a manner that its provisions do not have the effect of requiring lawyers ⇨ , pursuing their professional activities under one of the professional titles referred to in Article 1(2), point (a), of Directive 98/5/EC of the European Parliament and of the Council 30 , ⇦ acting as intermediaries, where they are exempt from the reporting obligation on account of the legal professional privilege by which they are bound, to notify any other intermediary that is not their client of that intermediary’s reporting obligations. However, any intermediaries that are exempt from the reporting obligation because of the legal professional privilege by which they are bound should remain required to notify without delay their client of that client’s reporting obligations. ⇨ In contrast, as regards the other professionals who, although authorised, as the case may be, by the Member States to ensure legal representation, do not pursue their professional activities under one of the professional titles referred to in Article 1(2), point (a) of Directive 98/5/EC, the existence of the consultation link between the notifying intermediary and his or her client should be brought to the attention of the notified intermediary (if any) and, ultimately, the authorities of the Member State. ⇦

⇩ new

(27)Given the experience with exchanges of information regarding potentially aggressive cross-border arrangements and with the objective of reducing administrative burden for companies while preserving the information that is necessary for combatting tax fraud, evasion and avoidance, it is necessary to revise the reporting requirements for potentially aggressive cross-border arrangements.

(28)The implementation of the Global Minimum Tax via Council Directive (EU) 2022/2523 31 ensures that all companies in scope are subject to an effective tax rate of at least 15%.

(29)Therefore, a targeted and proportionate simplification that recognises the compliance burden of these entities is needed. Such a carve-out for such MNE groups should be limited only where the qualified domestic top-up tax applies and be conditional on the fact that no related benefits are granted to the MNE group by that jurisdiction. This way, it is ensured that the minimum taxation is always achieved. Reporting remains in effect when the MNE group is headquartered in a jurisdiction with a side-by-side regime and has Union entities that implement reportable-cross-border arrangements with a jurisdiction that does not have a qualified domestic top-up tax in effect for the tax period or in case related benefits are received.

(30)To further simplify reporting only information that is effectively used by tax authorities should be reported. Furthermore, to ensure better quality of information reported and sufficient time for intermediaries to coordinate, the time frame for reporting should be increased to 90 days after the first step of implementation of the arrangement has been taken. That gives a stable starting point to calculate the filing deadline, since the first step of implementation is a concrete measure that is taken in the implementation of the arrangement, as an initial verifiable act which is the materialisation of the intent to implement the arrangement, that makes the arrangement’s execution irreversible or legally binding, including the signing of contracts that enable implementation. 

(31)The generic nature of hallmarks of category A under Directive (EU) 2018/822 has been proven to have little value for tax administrations in fighting tax fraud, evasion and avoidance, consequentially they generate disproportionate levels of reporting. It is therefore no longer necessary to lay down such generic hallmarks. In addition, and building on the work of the EU Code of Conduct for business taxation both in the area of harmful tax regimes and in establishing a list of non-cooperative tax jurisdictions, it is appropriate to align the scope of Hallmark C1 with the decisions taken by Member States collectively in those areas. 

🡻 (EU) 2021/514 recital 16 (adapted)

(32)In view of the fact that tax authorities worldwide are confronted with the challenges linked to the ever growing digital platform economy, the Organisation for Economic Cooperation and Development (OECD) has developed Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (‘Model Rules’) ⌦  32  ⌫. Given the prevalence of cross-border activities that are carried out by digital platforms as well as the sellers active on them, it can reasonably be expected that non-Union jurisdictions will have sufficient incentives to follow the leading example of the Union and implement the collection and mutual automatic exchange of information on reportable sellers according to the Model Rules. Although not identical to the scope of this Directive in terms of the sellers on which information must be reported and the digital platforms by which information must be reported, t The Model Rules expected to provide providing for the reporting of equivalent information in relation to relevant activities that are in scope of both this Directive and the Model Rules, which may be expanded further to cover additional relevant activities. 

🡻 (EU) 2021/514 recital 17

⇨ new

(33)In order to ensure uniform conditions for the implementation of this Directive, implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council. More specifically, ⇨ As the implementation of the Model Rules by jurisdictions is not subject to any assessment such as a peer review, ⇦ the Commission should, by means of implementing acts, determine whether information required to be exchanged pursuant to an agreement between the competent authorities of a Member State and a non-Union jurisdiction is equivalent to that specified in this Directive. Given that the conclusion of agreements with non-Union jurisdictions on administrative cooperation in the area of taxation remains within the competence of Member States, the Commission’s action could also be triggered by a request from a Member State. This administrative procedure should, without altering the scope and conditions of this Directive, provide for legal certainty as regards the correlation of the obligations stemming from this Directive and any exchange of information agreements Member States may have with non-Union jurisdictions. For this purpose, it is necessary that, following the request of a Member State, the determination of equivalence could also be made in advance of an envisaged conclusion of such an agreement. Where the exchange of such information is based on a multilateral instrument, the decision on equivalence should be taken in relation to the whole of the relevant framework covered by such an instrument. ⇨ Nevertheless, it should still remain possible to take the decision on equivalence, where appropriate, concerning a bilateral instrument or the exchange relationship with an individual non-Union jurisdiction In order to give full effect to this mechanism, it is essential that Member States take appropriate measures to activate in a timely manner exchange relationships under the Multilateral Competent Authority Agreement on automatic exchange of information on income derived through digital platforms (‘DPI-MCAA’) or any other bilateral instrument or exchange relationship with non-Union jurisdictions whose domestic legislation has been determined as equivalent. ⇦ 

🡻 (EU) 2021/514 recital 20 (adapted)

(34)The objective of preventing tax fraud, tax evasion and tax avoidance ⌦ should ⌫ could be ensured by requiring platform operators to report income earned through digital platforms at an early stage, before the tax authorities of Member States carry out their yearly tax assessments. To facilitate the work of tax authorities of Member States, the reported information should be exchanged within one month following the reporting. In order to facilitate the automatic exchange of information and enhance the efficient use of resources, exchanges of information should be carried out electronically through the existing common communication network (CCN) developed by the Union.

⇩ new

(35)In order to continue to adhere to the principle of proportionality, to minimise the reporting of information that is of limited value for taxation purposes and to continue to support the circular economy in the sale of second-hand goods it is appropriate to remove the activity criteria for the sale of goods under Directive (EU)2021/514 and increase the monetary threshold under Directive (EU) 2021/514 from EUR 2.000 to EUR 3.000 per year.

(36)In light of the continually evolving landscape of the digital economy, it is necessary to further clarify the provisions of this Directive with respect to intermediary sellers. These clarifications will provide legal certainty for platform operators and improve the quality of information reported to tax authorities. In order to limit compliance costs for platform operators that are small and medium-sized enterprises, the reporting obligations should not apply where the annual aggregate amount of Consideration remains below a specified threshold. Furthermore, certain intermediary sellers that meet the definition of Reporting Platform Operators should be subject to simplified reporting and due diligence obligations, while transactions between related entities of a Platform Operator, which pose limited risk to tax transparency, should be exempted from the scope of the reporting obligations. To ensure alignment with international standards and prevent regulatory fragmentation worldwide, this new set of rules should be closely aligned with those simultaneously developed by the OECD in the context of the Model Rules for Digital Platforms.

🡻 (EU) 2021/514 recital 21

⇨ new

(37)Where foreign platform operators report equivalent information on reportable sellers to the respective tax authorities of non-Union jurisdictions, the effective implementation of due diligence procedures and reporting requirements is expected to be assured by the tax authorities of those jurisdictions. However, in instances where this is not the case, foreign platform operators should be obliged to register and report in the Union, and Member States should enforce the registration, due diligence and reporting obligations of such foreign platform operators. Therefore, Member States should lay down rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and should take all measures necessary to ensure that they are implemented. While the choice of penalties remains within the discretion of Member States, the penalties provided for should be effective, proportionate and dissuasive. Given that digital platforms often have a wide geographical reach, it is appropriate that Member States endeavour to act in a coordinated manner when aiming at enforcement of compliance with the registration and reporting requirements applicable to digital platforms operating from non-Union jurisdictions, including the prevention of digital platforms from being able to operate within the Union as a last resort. Within the limits of its competence, the Commission should facilitate the coordination of such Member States’ actions, thereby taking into account any future common measures towards digital platforms as well as differences in the potential measures available to Member States. ⇨ Such measures should focus on facilitating the coordination of Member States’ actions and the introduction of provisions that allow for effective compliance measures to be undertaken. To that end, Member States should continue to use the central register to share information with other competent authorities, to support timely and consistent actions in identifying and tackling, non-compliance with registration or reporting requirements by a Platform Operator established outside of the Union. ⇦

🡻 (EU) 2023/2226 recital 6

(38)Member States have put in place rules and guidance, which differ from Member State to Member State, to tax income derived from crypto-asset transactions. However, tThe decentralised nature of crypto-assets makes it difficult for Member States’ tax administrations to ensure tax compliance.

🡻 (EU) 2023/2226 recital 7

(39)Regulation (EU) 2023/1114 of the European Parliament and of the Council 33 has expanded the Union regulatory framework to issues of crypto-assets that had so far not been regulated by Union financial services acts as well as to providers of services in relation to such crypto-assets (‘crypto-asset service providers’). Regulation (EU) 2023/1114 sets out definitions that are used for the purposes of this Directive. This Directive also takes into account the authorisation requirement for crypto-asset service providers under Regulation (EU) 2023/1114 in order to minimise administrative burden for the crypto-asset service providers. The inherent cross-border nature of crypto-assets requires strong international administrative cooperation to ensure effective regulation.

🡻 (EU) 2023/2226 recital 8

(40)The Union’s anti-money laundering and countering the financing of terrorism framework (AML/CFT) extends the scope of obliged entities subject to AML/CFT rules to crypto-asset service providers regulated by Regulation (EU) 2023/1114. In addition, Regulation (EU) 2023/1113 of the European Parliament and of the Council 34  extends the obligation of payment service providers to accompany transfers of funds with information on the payer and the payee to crypto-asset service providers in order to ensure the traceability of transfers of crypto-assets for the purpose of fighting against money laundering and financing of terrorism.

🡻 (EU) 2023/2226 recital 9 (adapted)

(41)At international level, the Organisation for Economic Cooperation and Development (OECD) Crypto-Asset Reporting Framework , set out in Part I of the document ‘Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard’ approved by the OECD on 26 August 2022 (the ‘OECD Crypto-Asset Reporting Framework’) 35 , is aimed at introducing greater tax transparency with regard to crypto-assets and their reporting. Union rules should take into account the framework developed by the OECD in order to increase the effectiveness of the exchange of information and to reduce administrative burden. In implementing this Directive, Member States should use the Commentaries on the Model Competent Authority Agreement, set out in the document ‘International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard’, released by the OECD on 8 June 2023 (the ‘Commentaries on the Model Competent Authority Agreement’), and the OECD Crypto-Asset Reporting Framework as sources of illustration or interpretation and in order to ensure consistency in application across Member States.

🡻 (EU) 2023/2226 recital 13

(42)The automatic exchange of information between tax authorities is crucial to provide them with the necessary information to enable them to correctly assess the amounts of income taxes due. The reporting obligation should cover both cross-border and domestic transactions in order to ensure the effectiveness of the reporting rules, the proper functioning of the internal market, a level playing field and respect of the principle of non-discrimination.

🡻 (EU) 2023/2226 recital 14

(43)This Directive applies to crypto-asset service providers regulated by and authorised under Regulation (EU) 2023/1114 and to crypto-asset operators that are not. Both are referred to as reporting crypto-asset service providers, as they are required to report under this Directive. The general understanding of what constitutes crypto-assets is very broad and includes crypto-assets that have been issued in a decentralised manner, as well as stablecoins, including e-money tokens as defined in Regulation (EU) 2023/1114 and certain non-fungible tokens (NFTs). Crypto-assets that can be used for payment or investment purposes are reportable under this Directive. Therefore, reporting crypto-asset service providers should consider on a case-by-case basis whether crypto-assets can be used for payment and investment purposes, taking into account the exemptions provided for in Regulation (EU) 2023/1114, in particular in relation to a limited network and certain utility tokens.

🡻 (EU) 2023/2226 recital 17

(44)Crypto-asset service providers covered by Regulation (EU) 2023/1114 may exercise their activity in the Union through passporting once they have received their authorisation in a Member State. For those purposes, the European Securities and Markets Authority (ESMA) holds a register with authorised crypto-asset service providers. Additionally, ESMA also maintains a blacklist of operators exercising crypto-asset services that require an authorisation under Regulation (EU) 2023/1114.

🡻 (EU) 2023/2226 recital 18

(45)Crypto-asset operators that do not fall under the scope of Regulation (EU) 2023/1114 but are obliged to report information on the crypto-asset users resident in the Union pursuant to this Directive should be required to register in one single Member State for the purpose of complying with their reporting obligations.

🡻 (EU) 2023/2226 recital 19

(46)In order to foster administrative cooperation with non-Union jurisdictions, crypto-asset operators that meet certain conditions should be allowed to solely report information on crypto-asset users resident in the Union to the tax authorities of a non-Union jurisdiction insofar as the reported information corresponds to the information set out in this Directive and insofar as there is an effective qualifying competent authority agreement in place with such non-Union jurisdiction. The qualified non-Union jurisdiction would in turn communicate such information to the tax administrations of the Member States where the crypto-asset users are resident. Where appropriate, that mechanism should be enabled to prevent corresponding information from being reported and transmitted more than once.

🡻 (EU) 2023/2226 recital 20 (adapted)

⇨ new

(47)In order to ensure uniform conditions for the implementation of this Directive, implementing powers should be conferred on the Commission to determine whether information required to be exchanged pursuant to an agreement between the competent authorities of a Member State and a non-Union jurisdiction corresponds to that specified in this Directive. Those powers should be exercised in accordance with Regulation (EU) No 182/2011. Given that the conclusion of agreements with non-Union jurisdictions on administrative cooperation in the area of direct taxation remains within the competence of Member States, the Commission’s action could also be triggered by a request from a Member State. For that ⌦ the ⌫ purpose ⇨ of ensuring legal certainty ⇦ , it is necessary that, following the request of a Member State, the Commission also be able to determine the correspondence in advance of an envisaged conclusion of such an agreement. Where the exchange of such information is based on a multilateral competent authority agreement, the Commission should take the decision on correspondence in relation to the whole of the relevant framework covered by such a competent authority agreement. Nevertheless, it should still remain possible for the Commission to take the decision on correspondence, where appropriate, concerning a bilateral competent authority agreement.

🡻 (EU) 2023/2226 recital 21

(48)Insofar as the international standard on the reporting and automatic exchange of information on crypto-assets, namely the OECD Crypto-Asset Reporting Framework, is a minimum standard or equivalent, which establishes a minimum scope and content of jurisdictions’ implementation thereof, the determination of correspondence of this Directive and the OECD Crypto-Asset Reporting Framework by the Commission, by means of an implementing act, should not be required provided that there is an effective qualifying competent authority agreement in place between the non-Union jurisdictions and all Member States.

🡻 (EU) 2023/2226 recital 23

(49)This Directive does not substitute any wider obligations arising from Regulation (EU) 2023/1114.

🡻 (EU) 2023/2226 recital 24

(50)In order to foster convergence and to promote consistent supervision of this Directive and Regulation (EU) 2023/1114, competent authorities are to cooperate with other national authorities or institutions and share relevant information.

🡻 (EU) 2023/2226 recital 25

(51)The exemption from the reporting obligations provided for in this Directive, which is dependent upon the determination of corresponding reporting and exchange mechanisms in relation to non-Union jurisdictions and Member States, should apply only in the area of taxation, and in particular for the purposes of this Directive, and should not be considered as a basis for recognising correspondence in other areas of Union law.

🡻 (EU) 2025/872 recital 3 (adapted)

⇨ new

(52)It is therefore appropriate to amend Council Directive 2011/16/EU to establish new rRules on the automatic exchange of information to facilitate the exchange of information with respect to the Top-up tax information return and thereby establish the framework for the operational implementation of the filing obligations laid down in Directive (EU) 2022/2523, in line with the OECD/G20 ⌦ Inclusive Framework ⌫ (IF) Multilateral Competent Authority Agreement on the Exchange of GloBE Information and its commentary and the GloBE Information Return (‘GIR’) 36 to the extent that such new rules are consistent with the filing obligations laid down in Directive (EU) 2022/2523 and with Union law.

🡻 (EU) 2025/872 recital 15 (adapted)

(53)Directive 2011/16/EU ⌦ This Directive ⌫, including Annex VII thereto, as amended by this Directive, should be read together with Directive (EU) 2022/2523. The terms set out for the purposes of exchange of information with respect to the Top-up tax information return under ⌦ this ⌫ Directive (EU) 2025/872 should have the same meaning as those in Directive (EU) 2022/2523. Furthermore, this Directive contains additional definitions that are necessary to reflect international developments made in the context of the exchange of information in the field of taxation.

🡻 (EU) 2025/872 recital 4

(54)While the general rule is that a constituent entity files a Top-up tax information return with its tax administration (‘local filing’), Directive (EU) 2022/2523 provides a derogation pursuant to which a constituent entity is not obliged to file a Top-up tax information return with its tax administration if a Top-up tax information return has been filed by the ultimate parent entity or by a designated filing entity located in a jurisdiction that has, for the Reporting fiscal year, a qualifying competent authority agreement in effect with the Member State in which the constituent entity is located (‘central filing’). This Directive constitutes such a qualifying competent authority agreement between Member States.

🡻 (EU) 2025/872 recital 5 (adapted)

(55)The new rules on automatic exchange of information should enable the central filing of the Top-up tax information return in accordance with Directive (EU) 2022/2523, and may also serve for filing purposes in each jurisdiction that is implementing the OECD Model Rules (‘implementing jurisdiction’). ⌦ so that the ⌫ Ttax administrations of each relevant Member State should receive the necessary information under the standardised information return.

🡻 (EU) 2025/872 recital 6 (adapted)

(56)Member States should take the necessary measures to require the filing constituent entities of MNE groups to use the standard template ⌦ form established ⌫ set out in ⌦ accordance with this ⌫ Directive 2011/16/EU to fulfil their filing obligations under Directive (EU) 2022/2523. The Member States have discretion regarding which template is to be used by large-scale domestic groups to fulfil their filing obligations laid down in Directive (EU) 2022/2523, except in the limited situations when there is a need for exchange of information.

🡻 (EU) 2025/872 recital 7 (adapted)

(57)When a Member State receives a Top-up tax information return from the ultimate parent entity or the designated filing entity of an MNE group under central filing in accordance with Directive (EU) 2022/2523, that Member State should communicate to other Implementing Member States or ⌦ qualified domestic top-up tax ⌫ (QDTT)-only Member States, no later than ⌦ three ⌫ 3 months after the filing deadline, or – in the case of receipt of a Top-up tax information return after the filing deadline – no later than ⌦ three ⌫ 3 months after such receipt, the relevant specific parts of the Top-up tax information return in accordance with the dissemination approach approved by the OECD/G20 IF. As regards the first Reporting fiscal year, the deadline for communication of those relevant specific parts of the Top-up tax information return should be prolonged to ⌦ six ⌫ 6 months after the filing deadline. Additionally, in order to accommodate any delays in the new system of exchange, in any case (i.e. for the first and next Reporting fiscal years) the first exchange will take place no earlier than 1 December 2026. 

🡻 (EU) 2025/872 recital 8

(58)The Member State of the ultimate parent entity of the MNE group should receive the full Top-up tax information return. The Implementing Member State should be provided with the General section of the Top-up tax information return, provided that there is a constituent entity of the MNE group located in its territory. The QDTT-only Member State, where constituent entities of the MNE group are located, should be provided with the relevant parts of the General section of the Top-up tax information return, although QDTT-only Member States should not send any information in respect of the Top-up tax information return by automatic exchange of information.

🡻 (EU) 2025/872 recital 9

(59)Jurisdictional sections should be provided to the Member State with taxing rights under Directive (EU) 2022/2523, including the QDTT, in accordance with the dissemination approach.

🡻 (EU) 2025/872 recital 17 (adapted)

(60)The standard ⌦ form ⌫ template for the Top-up tax information return set out in ⌦ established in accordance with ⌫ this Directive ensures that the information and tax calculations that an MNE group is required to file under the Top-up tax information return are sufficiently comprehensive to allow tax administrations to perform an appropriate risk assessment and to evaluate the correctness of a constituent entity’s tax liability under Directive (EU) 2022/2523. At the same time, it is sought to avoid imposing unnecessary information collection, computation and reporting requirements on MNE groups and to avoid exposing taxpayers to multiple, uncoordinated requests for further information in each implementing jurisdiction. A standardised Top-up tax information return does not affect the ability of a tax administration to require a routine domestic tax return or to collect information for the purposes of the preparation of the domestic top-up tax return, therefore Member States, in some cases, should be able to require additional data points to be reported beyond the Top-up tax information return for purposes of the preparation of the tax return (for example, to convert the top-up tax liability into the domestic currency). However, the Member States should generally refrain from requiring the reporting of additional data points beyond the Top-up tax information return as part of their routine domestic tax return and payment requirements and any such information should relate, for example, to liability, timing and method of payment or identification of the taxpayer and contact details, rather than the calculation of a constituent entity’s top-up tax liability. This Directive does not apply to domestic tax audit procedures and does not preclude tax administrations from requesting necessary supporting information in follow-up requests to verify compliance with provisions transposing Directive (EU) 2022/2523 under their national law.

🡻 (EU) 2025/872 recital 18

(61)To ensure the exchange of information regarding joint ventures and equal treatment, in rare cases where a parent entity of a large-scale domestic group holds a direct or indirect ownership interest in a joint venture or joint venture affiliate and that joint venture or joint venture affiliate is subject to a QDTT in another Member State, Member States should require that such a large-scale domestic group use the same standard template as an MNE group, i.e. standard template for the Top-up tax information return set out in this Directive, when filing their Top-up tax information return. Consequently, Member States should ensure that the provisions on exchange of information are applied in such cases.

⇩ new

(62)Entities that are in scope of Country-by-country reporting and in scope of Directive (EU) 2022/2523 are required to file notifications to inform their tax authority about which entity will file the country-by-country report and which will file the Top-up tax information return for them. Since both notifications require the same information, in order to streamline the processes, alleviate the administrative burden and reduce the associated costs, such entities should be allowed to file those notifications centrally in one Member State. The Member States should then ensure that provisions on exchange information contained in the notifications are applied and, consequently, only one notification would be filed per MNE group.

🡻 2011/16/EU recital 9

(63)Member States should exchange information concerning particular cases where requested by another Member State and should make the necessary enquiries to obtain such information. The standard of ‘foreseeable relevance’ is intended to provide for exchange of information in tax matters to the widest possible extent and, at the same time, to clarify that Member States are not at liberty to engage in ‘fishing expeditions’ or to request information that is unlikely to be relevant to the tax affairs of a given taxpayer. While Article 20 42 of this Directive contains procedural requirements, those provisions need to be interpreted liberally in order not to frustrate the effective exchange of information.

🡻 (EU) 2021/514 recital 3 (adapted)

(64)⌦ When replying to a request for information ⌫ Pursuant to Article 5 of Directive 2011/16/EU, the requested authority is to communicate to the requesting authority any information it has in its possession, or that it obtains as a result of administrative enquiries, which is foreseeably relevant to the administration and enforcement of the domestic laws of Member States concerning the taxes falling within the scope of that Directive. To ensure the effectiveness of the exchanges of information and to prevent unjustified refusals of requests, as well as to provide legal certainty for both tax administrations and taxpayers, the internationally agreed standard of foreseeable relevance should be clearly delineated and codified.

🡻 (EU) 2021/514 recital 4

(65)There is sometimes a need for addressing requests for information that concern groups of taxpayers who cannot be identified individually and the foreseeable relevance of the requested information can rather only be described on the basis of a common set of characteristics. Considering this, tax administrations should continue using group requests for information under a clear legal framework.

🡻 2011/16/EU recital 11 (adapted)

(66)The spontaneous exchange of information between Member States should also be strengthened and encouraged.

🡻 (EU) 2025/872 recital 12

(67)The receiving competent authority should notify the sending competent authority when there is reason to believe that the information included in a Top-up tax information return, being subject of the exchange, requires correction. Since such notification normally takes place before a more thorough risk assessment or tax examination, the sending competent authority should be notified only of manifest errors identified. The corrected information should be exchanged without undue delay with all competent authorities for which that information is subject to exchange in accordance with this Directive. This procedure does not preclude tax administrations from requesting necessary corrections in follow-up requests to verify compliance with Directive (EU) 2022/2523 under their national law.

🡻 (EU) 2025/872 recital 13 (adapted)

(68)If a competent authority does not receive an exchange that was expected pursuant to a notification from an MNE group, it should notify the competent authority that was expected to send the information of the missing exchange. The competent authority that was expected to send the information should without undue delay determine the reason for not exchanging the relevant information and inform the competent authority that notified the missing exchange of that reason within ⌦ one ⌫ 1 month, indicating, where relevant, the expected new date for the exchange. In order to ensure the effective operation of ⌦ this ⌫ Directive 2011/16/EU, it is understood that the exchange should take place as soon as possible to avoid causing additional delays for Member States. The expected exchange date should be set for a date no later than ⌦ three ⌫ 3 months from the date of the receipt of notification of the missing exchange.

🡻 (EU) 2025/872 recital 14

(69)If the Top-up tax information return has not been filed centrally by the ultimate parent entity or the designated filing entity of an MNE group and the information is not received by the new expected date for exchange, it is understood that the competent authority that notified the missing exchange may require local filing since the conditions for central filing under Directive (EU) 2022/2523 have not been fulfilled.

🡻 2011/16/EU recital 12 (adapted)

(70)Time limits for the provision of information under ⌦ this ⌫ Directive should be laid down in order to ensure that the information exchange is timely and thus effective.

🡻 (EU) 2021/514 recital 22 (adapted)

(71)It is necessary to strengthen the provisions of Directive 2011/16/EU regarding the presence of officials of one Member State in the territory of another Member State and the carrying out of simultaneous controls by two or more Member States in order to ensure the effective application of those provisions. Therefore, tThe responses to requests for the presence of officials of another Member State should be provided by the competent authority of the requested Member State within a specified timeframe. Where officials of one Member State are present in the territory of another Member State during an administrative enquiry, or participate in an administrative enquiry through the use of electronic means of communication, they should be subject to the procedural arrangements laid down by the requested Member State to directly interview individuals and examine records.

🡻 2011/16/EU recital 13

(72)It is important that officials of the tax administration of one Member State are allowed to be present in the territory of another Member State.

🡻 2011/16/EU recital 14

⇨ new

(73)Since the tax situation of one or more persons liable to tax established in several Member States is often of common or complementary interest, it should be made possible for simultaneous controls to be carried out on such persons by two or more Member States, by mutual agreement and on a voluntary basis. ⇨ It should also be possible to carry out simultaneous controls in respect of Reporting Platform Operators having no economic presence within the Union but facilitating the provision of relevant activities within the Union as defined in Section I, subparagraph A.8, of Annex V. ⇦

🡻 (EU) 2021/514 recital 23

(74)A Member State that intends to carry out a simultaneous control should be required to communicate its intention to the other Member States concerned. For reasons of efficiency and legal certainty, it is appropriate to provide that the competent authority of each Member State concerned is obliged to respond within a specified timeframe.

🡻 (EU) 2021/514 recital 24 (adapted)

(75)Multilateral controls carried out with the support of the Fiscalis 2020 programme ⌦ for cooperation ⌫ established by Regulation (EU)  No 1286/2013 ⌦ (EU) 2021/847 ⌫ of the European Parliament and of the Council 37 have demonstrated the benefit of coordinated controls of one or more taxpayers that are of common or complementary interest to the competent authorities of two or more Member States. Such joint actions are currently conducted only on the basis of the combined application of the existing provisions regarding the presence of officials of one Member State in the territory of another Member State and simultaneous controls. However, in many cases that practice has shown that further improvements are needed to ensure legal certainty. 

🡻 (EU) 2021/514 recital 25 (adapted)

(76)It is therefore appropriate that Directive 2011/16/EU is supplemented with a number of provisions that further clarify the framework and the main principles that should apply when the competent authorities of Member States choose to resort to the means of a joint audit. Joint audits should be an additional tool available for administrative cooperation among Member States in the area of taxation, which would ⌦ should ⌫ supplement the existing framework that provides for the possibilities for the presence of officials of another Member State in administrative offices, participation in administrative enquiries as well as simultaneous controls. Joint audits would ⌦ should ⌫ take the form of administrative enquiries conducted jointly by the competent authorities of two or more Member States and be linked to one or more persons of common or complementary interest to the competent authorities of those Member States. Joint audits can play an important role in contributing to the better functioning of the internal market. Joint audits should be structured to offer legal certainty to taxpayers through clear procedural rules, including measures to mitigate the risk of double taxation.

🡻 (EU) 2021/514 recital 26 (adapted)

(77)For the purpose of ensuring legal certainty, the provisions of ⌦ this ⌫ Directive 2011/16/EU as regards joint audits should also contain the main aspects of further details of that tool, such as the specified timeframe for response to a request for a joint audit, the scope of rights and obligations of the officials participating in a joint audit and the process leading to establishment of a final report of a joint audit. Those provisions on joint audits should not be interpreted as prejudging any processes that would take place in a Member State in accordance with its national law as a consequence or a follow-up to the joint audit, such as charging or assessing tax by a decision of tax authorities of Member States, process of appeal or settlement relating thereto or remedies available to taxpayers arising from those processes. In order to ensure legal certainty, the final report of a joint audit should reflect the findings on which the competent authorities concerned agreed. Moreover, the competent authorities concerned could also agree that the final report of a joint audit includes any issues where an agreement could not be reached. The mutually agreed findings of the final report of a joint audit should be taken into account in the relevant instruments issued by the competent authorities of the participating Member States following that joint audit.

🡻 (EU) 2021/514 recital 27

(78)In order to ensure legal certainty, it is appropriate to provide that joint audits should be conducted in a pre-agreed and coordinated manner, and in accordance with the laws and procedural requirements of the Member State where the activities of a joint audit take place. Such requirements may also include an obligation to ensure that officials of a Member State who took part in the joint audit in another Member State, also take part, if required, in any process of complaint, review or appeal in that Member State.

🡻 (EU) 2021/514 recital 29

(79)While the objective of the provisions on joint audits is to provide a useful tool for administrative cooperation in the field of taxation, nothing in this Directive should be construed as being contrary to the established rules on cooperation of Member States in judicial matters.

🡻 (EU) 2015/2376 recital 15

⇨ new

(80)Feedback by the receiving Member State to the Member State sending the information is a necessary element of the operation of an effective system of automatic information exchange. It is therefore appropriate to underline that Member States' competent authorities should send, ⇨ at least ⇦ once a year, feedback on the automatic exchange of information to the other Member States concerned. In practice, this mandatory feedback should be done by arrangements agreed upon bilaterally ⇨  and with the technical support of the Commission ⇦.

🡻 2011/16/EU recital 8 (adapted)

(81)There should be more direct contact between Member States’ local or national offices in charge of administrative cooperation, with communication between central liaison offices being the rule. The lack of direct contacts leads to inefficiency, under-use of the arrangements for administrative cooperation and delays in communication. Provision should therefore be made to bring about more Ddirect contacts ⌦ should take place ⌫ between services with a view to making cooperation more efficient and faster. The assignment of competences to the liaison departments should be deferred to the national provisions of each Member State.

🡻 (EU) 2021/514 recital 30 (adapted)

⇨ new

(82)It is important that, as a matter of principle, the information communicated under ⌦ this ⌫ Directive 2011/16/EU is used for the assessment, administration and enforcement of taxes which are covered by the material scope of that ⌦ this ⌫ Directive. While this was not precluded so far, uncertainties regarding the use of information have arisen due to unclear framework. Therefore, and considering the significance that VAT has for the functioning of the internal market, it is appropriate to clarify that information communicated between Member States may also be used ⌦ , as well as ⌫ for the assessment, administration and enforcement of ⌦ Value Added Tax ⌫ VAT and other indirect taxes ⌦ and customs duties ⌫ . ⌦ Given the link between tax fraud, tax evasion and tax avoidance, and money laundering,   information communicated between Member States ⌫ ⇨ may also be used ⇦ ⌦ for the assessment, administration and enforcement of customs duties and for the national law of Member States concerning anti-money laundering and combating the financing of terrorism. ⌫

🡻 2011/16/EU recital 18

(83)It is important for the efficiency of administrative cooperation that information and documents obtained under this Directive could, subject to the restrictions laid down in this Directive, be used by the Member State that received them also for other purposes. It is also important that Member States could transmit that information to a third country, under certain conditions.

🡻 (EU) 2023/2226 recital 36 (adapted)

(84)Considering the amount and the nature of the information collected and exchanged on the basis of ⌦ this ⌫ Directive 2011/16/EU, that information can be useful in certain further areas. While the use of that information in other areas should as a general rule be restricted to areas approved by the Member State communicating the information in accordance with this Directive, there is a need to allow for a broader use of the information in situations presenting particular and serious characteristics and where it has been agreed at Union level to take action. Such situations would in particular be those where decisions have been taken pursuant to Article 215 of the Treaty on the Functioning of the European Union regarding restrictive measures. Information exchanged under ⌦ this ⌫ Directive 2011/16/EU can be very relevant for the detection of violation or circumvention of restrictive measures. In return, any potential breaches of restrictive measures will be relevant for tax purposes, since avoidance of restrictive measures will in most cases also amount to tax avoidance in relation to the assets concerned. Given the likely synergies and close link between the detection of avoidance of restrictive measures and the detection of tax avoidance, the authorisation of a further use of the information is therefore appropriate.

🡻 (EU) 2023/2226 recital 37 (adapted)

(85)It is essential that the information communicated under ⌦ this ⌫ Directive 2011/16/EU is used by the competent authority of each Member State which receives that information. Therefore, it is appropriate to require the competent authority of each Member State to put in place an effective mechanism to ensure the use of information acquired through the reporting or the exchange of information under ⌦ this ⌫ Directive 2011/16/EU. Such use of information can include, for instance, voluntary compliance programs, notifications to generate disclosure, awareness campaigns, prefilling tax returns, risk assessments, limited audits, general audits, tax coding, tax estimation, assimilation into domestic systems and other tax-related measures.

🡻 2011/16/EU recital 19

(86)The situations in which a requested Member State may refuse to provide information should be clearly defined and limited, taking into account certain private interests which should be protected as well as the public interest.

🡻 (EU) 2016/881 recital 22

(87)The information exchanged under this Directive does not lead to the disclosure of a commercial, industrial or professional secret, a commercial process or information the disclosure of which would be contrary to public policy.

🡻 2011/16/EU recital 21

(88)This Directive contains minimum rules and should therefore not affect Member States’ right to enter into wider cooperation with other Member States under their national legislation or in the framework of bilateral or multilateral agreements concluded with other Member States.

🡻 2011/16/EU recital 22 (adapted)

(89)It should also be made clear that wWhere a Member State provides a wider cooperation to a third country than is provided for under this Directive, it should not refuse to provide such wider cooperation to other Member States wishing to enter into such mutual wider cooperation.

🡻 (EU) 2016/881 recital 9

(90)Member States should lay down rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and ensure that those penalties are implemented. While the choice of penalties remains within the discretion of the Member States, the penalties provided for should be effective, proportionate and dissuasive. 

🡻 (EU) 2023/2226 recital 29 (adapted)

(91) The taxpayer identification number (TIN) is essential for Member States to match information received with data present in national databases. It increases Member States’ capability of identifying the relevant taxpayers and correctly assessing the related taxes. Therefore, it is important that Member States include the TIN of reported individuals and entities in the reporting and communication of information in the context of ⌦ all automatic ⌫ exchanges ⌦ under this Directive ⌫ related to categories of income and capital subject to the mandatory automatic exchange of information, financial accounts, advance cross-border rulings and advance pricing agreements, country-by-country reports, reportable cross-border arrangements, information on sellers on digital platforms and crypto-assets.

🡻 (EU) 2023/2226 recital 30 (adapted)

⇨ new

(92) In order to ⌦ make ⌫ increase availability of the TIN ⌦ available ⌫ to the competent authorities of Member States, each Member State should take the necessary measures to require that the TIN of individuals and entities issued by the Member State of residence be reported with respect to ⇨ every exchange under this Directive ⇦ income from employment, director’s fees and pensions and with respect to advance cross-border rulings and advance pricing arrangements, country-by-country reports and reportable crossborder arrangements. Such measures can ⌦ involve ⌫ comprise, but are not limited to, the introduction, by the transposition deadline set out in ⌦ Article 55 of ⌫ this Directive, of domestic legal requirements to report the TIN. Moreover, following the entry into force of Council Directive (EU) 2022/2523 and, in the light of the rules on safe harbours set out in that Directive, it is important to ensure proper matching, in the context of the mandatory automatic exchange of information on country-by-country reports pursuant to Directive 2011/16/EU. However, it is also recognised by the Member States that there can be rare situations where it is simply not possible for the reporting entity or the reporting individual to collect and report the TIN, including where, despite best efforts, the reporting entity or the reporting individual has not been able to collect the TIN or where a TIN has not been issued to the taxpayer.

🡻 (EU) 2023/2226 recital 39 (adapted)

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(93)⇨ The exchange of information should be made through standardised forms and channels of communication, which should be adopted by the Commission in accordance with Regulation (EU) No with Regulation (EU) No 182/2011 of the European Parliament and of the Council ⇦  38   In ⌦ Furthermore, in ⌫ order to ensure uniform conditions for the implementation of this Directive, implementing powers should be conferred on the Commission to ⇨ provide Member States with ⇦ develop a tool allowing an digitalelectronic and automated verification of the validitycorrectness of the TIN that has been provided by the taxpayer or the reporting entity or reporting individual. Those powers should be exercised in accordance with Regulation (EU) No 182/2011. The IT tool to be provided to Member States is intended to help increase the matching rates for tax administrations and improve the quality of the exchanged information in general. ⇨ It should provide an interim solution until Union services enabling verified identification of taxpayers are sufficiently developed and widely used. ⇦

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(94)Since no additional matching needs to be carried out once the TIN has been verified, it is appropriate, by way of derogation from the general reporting obligations laid down in this Directive, to provide that, in such cases only the name and the verified TIN of the taxpayer should be reported. The same simplified reporting should be available where the taxpayer has been identified through a government verification service or an equivalent Union service.

(95)Regulation (EU) No 910/2014 of the European Parliament and of the Council 39  lays down the conditions under which Member States are to recognise natural and legal persons’ electronic identification means falling under a notified electronic identification scheme of another Member State and provide and recognise European Digital Identity Wallets, in order to enable and facilitate the exercise by natural and legal persons of the right to participate in digital society safely and to access online public and private services throughout the Union. Limited liability companies and commercial partnerships, which account for the vast majority of companies subject to reporting requirements, are identified within the Union by an EUID automatically assigned by the business register with which they are registered. This EUID enables verified, up-to-date identification that is valid throughout the Union via the Business Registers Interconnexion System (BRIS). This Directive ensures that EUID can also be used to identify the taxpayer in the same manner as TIN.

🡻 (EU) 2016/2258 recital 3 (adapted)

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(96)To ensure effective monitoring of the application by Financial Institutions of the due diligence procedures set out in ⌦ this ⌫ Directive 2011/16/EU, the tax authorities need access to ⌦ anti-money-laundering (‘ ⌫ AML’) information ⇨ obtained pursuant to Directive (EU) 2024/1640 of the European Parliament and of the Council 40  for the identification of the beneficial owners ⇦. In the absence of such access, those authorities would not be able to monitor, confirm and audit that the Financial Institutions are applying ⌦ this ⌫ Directive 2011/16/EU properly by correctly identifying and reporting on the beneficial owners of intermediary structures ⇨ . For the purposes of the exchange of information on the ownership and income from real estate, it is also important to grant tax authorities access to the Single Access Point (SAP) on real estate, established under Directive (EU) 2024/1640. ⇦

🡻 (EU) 2016/2258 recital 5 (adapted)

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(97)It is therefore necessary to ensure that tax authorities are able to access the AML information, procedures, documents and mechanisms for the performance of their duties in monitoring the proper application of ⌦ this ⌫ Directive 2011/16/EU and for the functioning of all forms of administrative cooperation provided for in that ⌦ this ⌫ Directive. ⇨ In order for the access to be effective and efficient it should be immediate and direct and in a digital format. ⇦

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(98)Furthermore, to ensure that information held, at national level, by administrative authorities in a Member State that is needed for tax purposes in other Member State is available to be exchanged, tax authorities should be granted access to administrative registers and databases on pensions of other public authorities at the government level in their own Member States.

🡻 (EU) 2023/2226 recital 40 (adapted)

(99)The minimum retention period of records of information obtained through the exchange of information between Member States pursuant to ⌦ this ⌫ Directive2011/16/EU should not be longer than necessary but, in any event, not shorter than five years. Member States should not retain information longer than necessary to achieve the purposes of this Directive.

🡻 2011/16/EU recital 27 (adapted)

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(100)All exchange of information ⇨ Any processing of personal data ⇦ referred to in this Directive is subject to ⌦ Regulation (EU) 2016/679 of the European Parliament and of the Council 41  ⌫ ⇨ and Regulation (EU) 2018/1725 of the European Parliament and of the Council 42  ⇦ the provisions implementing Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data and to Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data. However, it is appropriate to consider limitations of certain rights and obligations laid down by Directive 95/46/EC in order to safeguard the interests referred to in Article 13(1)(e) of that Directive. Such limitations are necessary and proportionate in view of the potential loss of revenue for Member States and the crucial importance of information covered by this Directive for the effectiveness of the fight against fraud. ⇨ Where for the purposes of this Directive it is necessary to process personal data, this should be carried out in accordance with Union law on the protection of personal data, in particular its rules on data subject rights and security obligations. Any processing of personal data under this Regulation is subject to Regulation (EU) 2016/679. ⇦

🡻 2014/107/EU recital 12

(101)Reporting Financial Institutions, sending Member States and receiving Member States, in their capacity as data controllers, should retain information processed in accordance with this Directive for no longer than necessary to achieve the purposes thereof. Given the differences in Member States' legislation, the maximum retention period should be set by reference to the statute of limitations provided by each data controller's domestic tax legislation.

🡻 (EU) 2021/514 recital 33 (adapted)

⇨ new

(102)In order to prevent data breaches and limit potential damage, it is of utmost importance to improve the security of all data, exchanged between the competent authorities of Member States in the framework of ⌦ this ⌫ Directive 2011/16/EU. Therefore, it is appropriate to supplement that ⌦ this ⌫ Directive with ⌦ should contain ⌫ rules on the procedure to be followed by Member States and the Commission in the event of a data breach in a Member State as well as in the cases when the breach occurs to the ⇨ Secure Digital Information Exchange (SDIE) ⇦ CCN. Given the sensitive nature of the data that could be subject to a data breach, it would be appropriate to provide for measures such as requesting the suspension of the exchange of information with the Member State(s) where the data breach occurred, or suspending access to the ⇨ SDIE ⇦ CCN to one or more Member States until the data breach is remedied. Given the technical nature of the processes related to data exchange, Member States, assisted by the Commission, should agree on the practical arrangements necessary for the implementation of the procedures to be followed in case of a data breach and measures to be taken to prevent future data breaches.

🡻 (EU) 2023/2226 recital 41

(103)Reporting financial institutions, intermediaries, reporting platform operators, reporting crypto-asset service providers or competent authorities of Member States are data controllers within the meaning of Regulation (EU) 2016/679. Where two or more of those controllers jointly determine the purposes and means of processing of personal data, they are considered to be joint controllers. For example, competent authorities of Member States are considered to be joint controllers of the central directory, having jointly agreed on the personal data to be processed and the manner of processing.

🡻 (EU) 2021/514 recital 32 (adapted)

⇨ new

(104)In order to assist tax administrations participating in exchange of information under this Directive, practical arrangements, including where appropriate a joint data controller agreement, a data processor – data controller agreement or models thereof, should be drafted by Member States, assisted by the Commission. Only persons duly accredited by the Security Accreditation Authority of the Commission may have access to the information communicated pursuant to ⌦ this ⌫ Directive 2011/16/EU and provided by electronic means using the ⇨ SDIE ⇦ CCN, and only in so far as it is necessary for the care, maintenance and development of the ⇨ SDIE ⇦ central directory on administrative cooperation in the field of taxation and of the CCN. The Commission is also responsible for ensuring the security of the ⇨ SDIE ⇦ central directory on administrative cooperation in the field of taxation and of the CCN.

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(105)In order to create more certainty for taxpayers and ensure a level playing field across the EU, the possibility to establish further common rules on the criteria included in some of the specific hallmarks is provided in this Directive. Those implementing acts should provide taxpayers and tax administrations with detailed and clear rules on the criteria for the requirements set out in Part II, points D.2(a) and (b) of Annex IV, with the aim to ensure uniform application of the Directive, reduce the compliance burden and level the playing filed. Such measures are expected to have an impact on Member States’ executive and enforcement powers in the field of direct taxation, as well as on Member States’ tax bases. For that reason, it is appropriate to confer powers on the Council, based on a proposal from the Commission, to adopt implementing acts.

🡻 2011/16/EU recital 17

(106)Collaboration between the Member States and the Commission is necessary for the permanent study of cooperation procedures and the sharing of experience and best practices in the fields considered.

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(107)The effectiveness of administrative cooperation should be regularly evaluated, on the basis of statistics to be provided by Member States to the Commission. Member States should also share statistics with their national statistical institutes, as well as country-by-country reports with their respective national statistical authority  to enable them to provide EUROSTAT with reliable and up-to date information in line with Regulation (EC) No 223/2009 of the European Parliament and of the Council 43 . To increase transparency and monitor the use of data received under automatic exchange of information and the related outcomes, Member States should publish some key performance indicators. The Commission should also be able to publish certain information on the basis of data provided by Member States.

🡻 (EU) 2025/872 recital 10

(108)Directive (EU) 2022/2523 allows Member States in which no more than twelve ultimate parent entities of groups within the scope of that Directive are located, to elect not to apply the IIR and UTPR for a limited period of time. In such cases, a Member State, if it is not a QDTT-only Member State, should only start applying the rules on exchange of Top-up tax information returns (i.e. receive and send the information) when the election period under Directive (EU) 2022/2523 ends.

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(109)This Directive coexists with, and is fully consistent with, Regulation (EU) 2022/2065 of the European Parliament and of the Council 44 , which harmonises the rules governing the liability and accountability of providers of intermediary services, including online platforms, and establishes due diligence obligations applicable throughout the Union. This Directive is without prejudice to, and complements, the obligations established under that Regulation.

🡻 (EU) 2016/2258 recital 6

(110)This Directive respects the fundamental rights and observes the principles recognised by the Charter of Fundamental Rights of the European Union. Where this Directive requires that access to personal data by tax authorities be provided by law, this does not necessarily require an act of parliament, without prejudice to the constitutional order of the Member State concerned. However, such a law should be clear and precise, and its application should be clear and foreseeable to persons subject to it, in accordance with the case-law of the Court of Justice of the European Union and the European Court of Human Rights.

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(111)The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Council 45  and delivered an opinion on [XXX] 46 .

(112)In implementing this Directive, Member States should ensure full respect for the fundamental rights and general principles recognised by the Charter of Fundamental Rights of the European Union, in particular the rights to respect for private life and communications, to the protection of personal data, and to an effective remedy and a fair trial, as guaranteed, inter alia, by Articles 7, 8 and 47 of the Charter. Member States should reconcile the objective of effective administrative cooperation and the fight against tax fraud, tax evasion and tax avoidance with the imperative to ensure a high level of protection of fundamental rights in national procedures giving effect to this Directive and any limitation of those rights must be provided for by law, respect their essence, and comply with the principle of proportionality in accordance with Article 52(1) of the Charter.

(113)Furthermore, while this Directive does not harmonise Member States’ national procedural remedies, and while the effectiveness of administrative cooperation requires that certain investigative steps may, where justified, be taken without prior notification to the taxpayer concerned, Member States should ensure, in accordance with their obligations, inter alia, under the European Convention on Human Rights, that persons whose rights are affected by investigative or disclosure measures connected with the implementation of this Directive have access, under national law, to effective review by a court or by an independent and impartial body competent to examine, within a reasonable time, the legality of the measure, including compliance with the applicable conditions relating to its justification, scope and any relevant privileges or protections.

🡻 (EU) 2015/2376 recital 23

(114)Since the objective of this Directive, namely the efficient administrative cooperation between Member States under conditions compatible with the proper functioning of the internal market, cannot be sufficiently achieved by the Member States but can rather, by reason of the uniformity and effectiveness required, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.

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(115)The obligation to transpose this Directive into national law should be confined to those provisions which represent a substantive amendment as compared to the earlier Directives. The obligation to transpose the provisions which are unchanged arises under the earlier Directives.

(116)This Directive should be without prejudice to the obligations of the Member States relating to the time-limits for the transposition into national law and the dates of application of the Directives set out in Part B of Annex VIII,

🡻 2011/16/EU

⇨ new

HAS ADOPTED THIS DIRECTIVE:

CHAPTER I

GENERAL PROVISIONS

Article 1

Subject matter

1.    This Directive lays down the rules and procedures under which the Member States shall cooperate with each other with a view to exchanging information ⇨ for ⇦ that is foreseeably relevant to the administration and enforcement of the domestic laws of the Member States concerning the taxes referred to in Article 2.

2.    This Directive also lays down provisions for the exchange of information referred to in paragraph 1 by electronic means, as well as rules and procedures under which the Member States and the Commission are to cooperate on matters concerning coordination and evaluation.

3.    This Directive shall not affect the application in the Member States of the rules on mutual assistance in criminal matters. It shall also be without prejudice to the fulfilment of any obligations of the Member States in relation to wider administrative cooperation ensuing from other legal instruments, including bilateral or multilateral agreements.

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4.    Member States shall not introduce or maintain, after the entry into force of this Directive, any domestic reporting obligations that require the collection, reporting, or transmission of information which substantially duplicates information required to be reported under Chapter II of this Directive.

For the purposes of first subparagraph, a national reporting obligation shall be considered duplicative where it requires reporting of the same or substantially similar data, from the same or equivalent categories of reporting entities or persons, and within a comparable timeframe, as that required under this Directive.

🡻 2011/16/EU

Article 2

Scope

1.    This Directive shall apply to all taxes of any kind levied by, or on behalf of, a Member State or the Member State’s territorial or administrative subdivisions, including the local authorities.

2.    Notwithstanding paragraph 1, this Directive shall not apply to value added tax and customs duties, or to excise duties covered by other Union legislation on administrative cooperation between Member States. This Directive shall also not apply to compulsory social security contributions payable to the Member State or a subdivision of the Member State or to social security institutions established under public law.

3.    In no case shall the taxes referred to in paragraph 1 be construed as including:

(a)fees, such as for certificates and other documents issued by public authorities; or

(b)dues of a contractual nature, such as consideration for public utilities.

4.    This Directive shall apply to the taxes referred to in paragraph 1 levied within the territory to which the Treaties apply by virtue of Article 52 of the Treaty on the European Union.

Article 3

Definitions

For the purposes of this Directive the following definitions shall apply:

(1)‘competent authority’ of a Member State means the authority which has been designated as such by that Member State. When acting pursuant to this Directive, the central liaison office, a liaison department or a competent official shall also be deemed to be competent authorities by delegation according to Article 29;

(2)‘central liaison office’ means the office which has been designated as such with principal responsibility for contacts with other Member States in the field of administrative cooperation;

(3)‘liaison department’ means any office other than the central liaison office which has been designated as such to directly exchange information pursuant to this Directive;

(4)‘competent official’ means any official who is authorised to directly exchange information pursuant to this Directive;

(5)‘requesting authority’ means the central liaison office, a liaison department or any competent official of a Member State who makes a request for assistance on behalf of the competent authority;

(6)‘requested authority’ means the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the competent authority;

(7)‘administrative enquiry’ means all controls, checks and other action taken by Member States in the performance of their duties with a view to ensuring the proper application of tax legislation;

(8)‘exchange of information on request’ means the exchange of information based on a request made by the requesting Member State to the requested Member State in a specific case;

🡻 2016/881 Art. 1.1

(9)‘automatic exchange’ means, 

🡻 2025/872 Art. 1.1(a)

(a)for the purposes of Article 8(1) and Articles  8a to 8ae, the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals;

🡻 2016/881 Art. 1.1

(b)for the purposes of Article 8(3a), the systematic communication of predefined information on residents in other Member States to the relevant Member State of residence, without prior request, at pre-established regular intervals;

🡻 2025/872 Art. 1.1(a)

(c)for the purposes of provisions of this Directive other than Articles 8(1) and 8(3a) and Articles 8a to 8ae, the systematic communication of predefined information provided for in the first subparagraph, points (a) and (b), of this point.

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(10) ‘available information’ means, for the purposes of Article 4, information held by governmental authorities, acting on behalf of the State, in registers and databases, which shall be made available by electronic means, in digital format, to the tax authorities of the Member State communicating the information;

🡻 2011/16/EU

⇨ new

(11) 10‘spontaneous exchange’ means the non-systematic communication, at any moment and without prior request, of information to another Member State;

(12)11‘person’ means:

(a)a natural person;

(b)a legal person;

(c)where the legislation in force so provides, an association of persons recognised as having the capacity to perform legal acts but lacking the status of a legal person; or

(d)any other legal arrangement of whatever nature and form, regardless of whether it has legal personality, owning or managing assets, which, including income derived therefrom, are subject to any of the taxes covered by this Directive;

(13)12‘by electronic means’ means using electronic equipment for the processing, including digital compression, and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means⇨ the use of any technological systems or tools to process, transmit, or store data in a non-physical form, regardless of the specific infrastructure or transmission method used ⇦ ;

13.‘CCN network’ means the common platform based on the common communication network (CCN), developed by the Union for all transmissions by electronic means between competent authorities in the area of customs and taxation;

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(14) ‘Secure Digital Information Exchange (SDIE)’ means the common platform established by the Union to enable secure and interoperable transmission of information between competent authorities in the areas of customs and taxation, regardless of the underlying communication infrastructure, technologies, or technical solutions used to support such transmissions;

🡻 2015/2376 Art. 1.1(b)

(15)14‘advance cross-border ruling’ means any agreement, communication, or any other instrument or action with similar effects, including one issued, amended or renewed in the context of a tax audit, and which meets the following conditions:

(a)is issued, amended or renewed by, or on behalf of, the government or the tax authority of a Member State, or the Member State's territorial or administrative subdivisions, including local authorities, irrespective of whether it is effectively used;

(b)is issued, amended or renewed, to a particular person or a group of persons, and upon which that person or a group of persons is entitled to rely;

(c)concerns the interpretation or application of a legal or administrative provision concerning the administration or enforcement of national laws relating to taxes of the Member State, or the Member State's territorial or administrative subdivisions, including local authorities;

🡻 2023/2226 Art. 1.1(b)

(d)relates to a cross-border transaction, or to the question of whether or not activities carried on by a person in another jurisdiction create a permanent establishment or to the question of whether or not a natural person is resident for tax purposes in the Member State issuing the ruling; and

🡻 2015/2376 Art. 1.1(b)

(e)is made in advance of the transactions or of the activities in another jurisdiction potentially creating a permanent establishment or in advance of the filing of a tax return covering the period in which the transaction or series of transactions or activities took place.

The cross-border transaction may involve, but is not restricted to, the making of investments, the provision of goods, services, finance or the use of tangible or intangible assets and does not have to directly involve the person receiving the advance cross-border ruling;

(16)15‘advance pricing arrangement’ means any agreement, communication or any other instrument or action with similar effects, including one issued, amended or renewed in the context of a tax audit, and which meets the following conditions:

(a)is issued, amended or renewed by, or on behalf of, the government or the tax authority of one or more Member States, including any territorial or administrative subdivision thereof, including local authorities, irrespective of whether it is effectively used;

(b)is issued, amended or renewed, to a particular person or a group of persons and upon which that person or a group of persons is entitled to rely; and

(c)determines in advance of cross-border transactions between associated enterprises, an appropriate set of criteria for the determination of the transfer pricing for those transactions or determines the attribution of profits to a permanent establishment.

Enterprises are associated enterprises where one enterprise participates directly or indirectly in the management, control or capital of another enterprise or the same persons participate directly or indirectly in the management, control or capital of the enterprises.

Transfer prices are the prices at which an enterprise transfers physical goods and intangible property or provides services to associated enterprises, and ‘transfer pricing’ is to be construed accordingly;

(17)16For the purpose of point 1514 ‘cross-border transaction’ means a transaction or series of transactions where:

(a)not all of the parties to the transaction or series of transactions are resident for tax purposes in the Member State issuing, amending or renewing the advance cross-border ruling;

(b)any of the parties to the transaction or series of transactions is simultaneously resident for tax purposes in more than one jurisdiction;

(c)one of the parties to the transaction or series of transactions carries on business in another jurisdiction through a permanent establishment and the transaction or series of transactions forms part or the whole of the business of the permanent establishment. A cross-border transaction or series of transactions shall also include arrangements made by a person in respect of business activities in another jurisdiction which that person carries on through a permanent establishment; or

(d)such transactions or series of transactions have a cross-border impact.

For the purpose of point 1615, ‘cross-border transaction’ means a transaction or series of transactions involving associated enterprises which are not all resident for tax purposes in the territory of a single jurisdiction or a transaction or series of transactions which have a cross-border impact;

(18)17For the purpose of point 1615 and 1716, ‘enterprise’ means any form of conducting business;

🡻 2018/822 Art. 1.1(b)

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(19)18‘cross-border arrangement’ means an arrangement concerning either more than one Member State or a Member State and a third country where at least one of the following conditions ⇨ set out in points (a) to (e) ⇦ is met, ⇨ unless the conditions set out in point (f) are satisfied ⇦:

(a)not all of the participants in the arrangement are resident for tax purposes in the same jurisdiction;

(b)one or more of the participants in the arrangement is simultaneously resident for tax purposes in more than one jurisdiction;

(c)one or more of the participants in the arrangement carries on a business in another jurisdiction through a permanent establishment situated in that jurisdiction and the arrangement forms part or the whole of the business of that permanent establishment;

(d)one or more of the participants in the arrangement carries on an activity in another jurisdiction without being resident for tax purposes or creating a permanent establishment situated in that jurisdiction;

(e)such arrangement has a possible impact on the automatic exchange of information or the identification of beneficial ownership;

⇩ new

(f)    each of the participants in the arrangements is either part:

(i)    of an MNE group or a large-scale domestic group, which for the tax period falls within the scope of the rules laid down in Council Directive 2022/2523 or, as regards third-country jurisdictions, the OECD Model Rules, unless the ultimate parent entity of that MNE group is located in a jurisdiction with a qualified side-by-side regime for the tax period; or

(ii)    of an MNE group or a large-scale domestic group, which for the tax period falls within the scope of the rules laid down in Council Directive 2022/2523 or, as regards third-country jurisdictions, the OECD Model Rules, and is directly or indirectly held by an Ultimate Parent Entity that is located in a jurisdiction with a qualified side-by-side regime for the tax period and both of the following conditions are met: (1) the participant is subject to a qualified domestic top-up tax for the tax period; (2) no refund or direct or indirect financial benefit is granted in relation to that tax.

For the purpose of this point, a jurisdiction with a qualified side-by-side regime means a jurisdiction that is reported as having such status on the OECD Central Record for purposes of the Global Minimum Tax in accordance with the agreement of the OECD/G20 Inclusive Framework on a Side-by-Side Package of 5 January 2026.

🡻 2018/822 Art. 1.1(b) (adapted)

⇨ new

For the purposes of points 1918 to 23 25 of this Article, Article 8ab and Annex IV, an arrangement shall also include a series of arrangements. An arrangement may comprise more than one step or part;

(20)19‘reportable cross-border arrangement’ means any cross-border arrangement that contains at least one of the hallmarks set out in Annex IV;

(21)20‘hallmark’ means a characteristic or feature of a cross-border arrangement that presents an indication of a potential risk of tax avoidance, as listed in Annex IV;

(22)21‘intermediary’ means any person ⇨ or legal arrangement, such as a partnership, trust or foundation, ⇦ that designs, markets, organises or makes available for implementation or manages the implementation of a reportable cross-border arrangement.

It also means any person that, having regard to the relevant facts and circumstances and based on available information and the relevant expertise and understanding required to provide such services, knows or could be reasonably expected to know that they have undertaken to provide, directly or by means of other persons, aid, assistance or advice with respect to designing, marketing, organising, making available for implementation or managing the implementation of a reportable cross-border arrangement. Any person shall have the right to provide evidence that such person did not know and could not reasonably be expected to know that that person was involved in a reportable cross-border arrangement. For this purpose, that person may refer to all relevant facts and circumstances as well as available information and their relevant expertise and understanding.

In order to be an intermediary, a person shall meet at least one of the following additional conditions:

(a)be resident for tax purposes in a Member State;

(b)have a permanent establishment in a Member State through which the services with respect to the arrangement are provided;

(c)be incorporated in, or governed by the laws of, a Member State;

(d)be registered with a professional association related to legal, taxation or consultancy services in a Member State;

(23)22‘relevant taxpayer’ means any person to whom a reportable cross-border arrangement is made available for implementation, or who is ready to implement a reportable cross-border arrangement or ⌦ who ⌫ has implemented the first step of ⌦ a reportable ⌫ such an arrangement;

(24)23for the purposes of Article 8ab, ‘associated enterprise’ means a person who is related to another person in at least one of the following ways:

(a)a person participates in the management of another person by being in a position to exercise a significant influence over the other person;

(b)a person participates in the control of another person through a holding that exceeds 25 % of the voting rights;

(c)a person participates in the capital of another person through a right of ownership that, directly or indirectly, exceeds 25 % of the capital;

(d)a person is entitled to 25 % or more of the profits of another person.

If more than one person participates, as referred to in points (a) to (d), in the management, control, capital or profits of the same person, all persons concerned shall be regarded as associated enterprises.

If the same persons participate, as referred to in points (a) to (d), in the management, control, capital or profits of more than one person, all persons concerned shall be regarded as associated enterprises.

For the purposes of this point, a person who acts together with another person in respect of the voting rights or capital ownership of an entity shall be treated as holding a participation in all of the voting rights or capital ownership of that entity that are held by the other person.

In indirect participations, the fulfilment of requirements under point (c) shall be determined by multiplying the rates of holding through the successive tiers. A person holding more than 50 % of the voting rights shall be deemed to hold 100 %.

An individual, his or her spouse and his or her lineal ascendants or descendants shall be treated as a single person;

24.‘marketable arrangement’ means a cross-border arrangement that is designed, marketed, ready for implementation or made available for implementation without a need to be substantially customised;

25.‘bespoke arrangement’ means any cross-border arrangement that is not a marketable arrangement;

🡻 2021/514 Art. 1.1(d)

(25)26‘joint audit’ means an administrative enquiry jointly conducted by the competent authorities of two or more Member States, and linked to one or more persons of common or complementary interest to the competent authorities of those Member States;

(26)27‘data breach’ means a breach of security leading to destruction, loss, alteration or any incident of inappropriate or unauthorised access, disclosure or use of information, including but not limited to personal data transmitted, stored or otherwise processed, as the result of deliberate unlawful acts, negligence or accidents. A data breach may concern the confidentiality, availability and integrity of data;

🡻 2023/2226 Art. 1.1(c)

⇨ new

(27)28‘non-custodial dividend income’ means dividends or other income treated as dividends in the payer’s Member State which are paid or credited ⇨ with regard ⇦ to an account other than:

(a) a Custodial Account as defined in Section VIII, subparagraph C(3), of Annex I;

⇩ new

(b)an equity interest in an Investment Entity as defined in Section VIII, subparagraph C(1)(a) or (b), of Annex I;

🡻 2023/2226 Art. 1.1(c)

29.‘life insurance products not covered by other Union legal instruments on exchange of information and other similar measures’ means Insurance Contracts, other than Cash Value Insurance Contracts subject to reporting under Section I of Annex I, where benefits under the contracts are payable on death of a policy holder;

(28)30‘distributed ledger address’ means distributed ledger address referred to in Regulation (EU) 2023/1114 of the European Parliament and of the Council 47 ;

(29)31‘client’ means, for the purposes of Article 8ab, any intermediary or relevant taxpayer that receives services, including assistance, advice, counsel or guidance, from an intermediary subject to legal professional privilege in relation to a reportable cross-border arrangement.

🡻 2025/872 Art. 1.1(b) (adapted)

⇨ new

48 In the context of this Article, Articles 8(3a), 8(7a) and 21(2)  and Article 5 of this Directive and Annex IV to this Directive, any capitalised term shall have the meaning that it has under the corresponding definitions set out in Section III of  Annex I to this Directive. In the context of Article 21(5) and Article 25(3) and (4) Article 40 (3) and (4) of this Directive, any capitalised term shall have the meaning that it has under the corresponding definitions set out in  Section VIII  of Annex I,  Section I of Annex V or Section IV of Annex VI to this Directive. In the context of Article 78aa of this Directive and Section I of Annex III to this Directive, any capitalised term shall have the meaning that it has under the corresponding definitions set out in Annex III to this Directive. In the context of Article 8ac Articles 9, 10 and 11 of this Directive and Annex V to this Directive, any capitalised term shall have the meaning that it has under the corresponding definitions set out in Section I of Annex V to this Directive. In the context of Article 8ad Articles12, 13 and 14 of this Directive and Annex VI to this Directive, any capitalised term shall have the meaning that it has under the corresponding definitions set out in  Section IV of Annex VI to this Directive. ⌦ For the purposes ⌫ In the context of ⇨ point 19 of this Article, ⇦ Articles 158ae and 229a of this Directive and Annex VII to this Directive, ⌦ the definitions laid down ⌫ any term shall have the same meaning as defined in Article 3, Article 9(2), point (a), Article 16(4), (6), (8) and (11), Article 17(1), Article 21(5), Article 22(1), Article 24(4) and (6), Article 26(2), Article 27(3), (4), and (5), Article 28(1), Article 30(2), Article 31(1), Article 32, Article 33(1), Article 35(1), Article 36(1), Article 37(1), Article 39(1), Article 42(1), Article 44(1), Article 47(1) and Article 49(3) of Council Directive (EU) 2022/2523 ⌦ apply ⌫ . Furthermore, any capitalised term shall have the same meaning as defined in Section I of Annex VII to this Directive.

🡻 2011/16/EU (adapted)

CHAPTER II

⌦ MANDATORY AUTOMATIC ⌫ EXCHANGE OF INFORMATION

SECTION I

Mandatory automatic exchange of information⌦ Automatic exchange of information on income from employment, director’s fees, pensions, income and ownership of immovable property, royalties and non-custodial dividends ⌫

Article 8

Scope and conditions of mandatory Automatic exchange of information

Article 4

⌦ Scope and conditions ⌫

🡻 2023/2226 Art. 1.2(a) (adapted)

⇨ new

1.    The competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State all ⌦ available information ⌫ information that is available concerning residents of that other Member State, on ⌦ all of ⌫ the following specific categories of income and capital as they are to be understood under the national legislation of the Member State which communicates the information:

(a)income from employment;

(b)director’s fees;

(c)income from life insurance products not covered by other Union legal instruments on exchange of information and other similar measures;

(cd)pensions;

(de)ownership ⇨ , including beneficial ownership as defined in Article 2(1), point 28 of Regulation (EU) 2024/1624 of the European Parliament and of the Council 49 , ⇦ of and income from immovable property;

(ef)royalties;

(fg)non-custodial dividend income other than income from dividends exempt from corporate income tax pursuant to Articles 4, 5 or 6 of Council Directive 2011/96/EU 50 .

🡻 2021/514 Art. 1.6(a)

⇨ new

For taxable periods starting on or after 1 January 2024, Member States shall endeavour to include the Tax Identification Number(TIN) of ⇨ taxpayers ⇦ residents issued by the Member State of residence in the communication of the information referred to in the first subparagraph.

Member States shall inform the Commission annually of at least two categories of income and capital listed in the first subparagraph with regard to which they communicate information concerning residents of another Member State.

2.    Before 1 January 2024, Member States shall inform the Commission of at least four categories listed in the first subparagraph of paragraph 1 in respect of which the competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State information concerning residents of that other Member State. Such information shall concern taxable periods starting on or after 1 January 2025.

🡻 2023/2226 Art. 1.2(b)

Before 1 January 2026, Member States shall inform the Commission of at least five categories listed in paragraph 1, first subparagraph, in respect of which the competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State information concerning residents of that other Member State. Such information shall concern taxable periods starting on or after 1 January 2026.

🡻 2014/107/EU Art. 1.2(a)

23.    The competent authority of a Member State may indicate to the competent authority of any other Member State that it does not wish to receive information on one or several of the categories of income and capital referred to in paragraph 1. It shall also inform the Commission thereof.

🡻 2014/107/EU Art. 1.2(d) (adapted)

⇨ new

36.    The communication of information shall take place as follows:

(a)for the categories laid down in paragraph 1: at least once a year, ⇨ as soon as it becomes available and in any case no later than ⇦ within six months following the end of the ⇨ calendar ⇦ tax year of the Member State during which the information became available.;

(b)for the information laid down in paragraph 3a: annually, within nine months following the end of the calendar year or other appropriate reporting period to which the information relates.

7.    The Commission shall adopt the practical arrangements for the automatic exchange of information, in accordance with the procedure referred to in Article 26(2), before the dates referred to in Article 29(1)

🡻 2025/872 Art. 1.2 (adapted)

Section II

⌦ Mandatory automatic exchange of financial information ⌫

Article 5

Scope and conditions

1.    Each Member State shall take the necessary measures to require its Reporting Financial Institutions to perform the reporting and due diligence rules included in Annexes I and II and to ensure effective implementation of, and compliance with, such rules in accordance with Section IX of Annex I.

Pursuant to the applicable reporting and due diligence rules contained in Annexes I and II, the competent authority of each Member State shall, by automatic exchange, communicate within the deadline laid down in point (b) of paragraph 36, to the competent authority of any other Member State, the following information regarding taxable periods as from 1 January 2016 concerning a Reportable Account:

(a)the name, address, TIN(s) and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is an Account Holder and that, after application of due diligence rules consistent with the Annexes I and II, is identified as having one or more Controlling Persons that are Reportable Persons, the name, address, and TIN(s) of the Entity and the name, address, TIN(s) and date and place of birth of each Reportable Person;

(b)the account number (or functional equivalent in the absence of an account number);

(c)the name and identifying number (if any) of the Reporting Financial Institution;

(d)the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year or period, the closure of the account;

(e)in the case of any Custodial Account:

(i)the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and

(ii)the total gross proceeds from the sale or redemption of Financial Assets paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder;

(f)in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period;

(g)in the case of any account not described in point (e) or point (f), the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period;

(h)whether a valid self-certification has been provided for each Account Holder;

(i)the role(s) by virtue of which each Reportable Person that is a Controlling Person of an Entity Account Holder is a Controlling Person of the Entity and whether a valid self-certification has been provided for each such Reportable Person;

(j)the type of account, whether the account is a Pre-existing Account or a New Account and whether the account is a joint account, including the number of joint Account Holders; and

(k)in the case of any Equity Interest held in an Investment Entity that is a legal arrangement, the role(s) by virtue of which the Reportable Person is an Equity Interest holder.

For the purposes of the exchange of information under this paragraph, unless otherwise provided for in this paragraph or in Annex I or II, the amount and characterisation of payments made with respect to a Reportable Account shall be determined in accordance with the national legislation of the Member State which communicates the information.

The first and second subparagraphs of this paragraph shall prevail over paragraph 1, point (c) of paragraph 1 or any other Union legal instrument, to the extent that the exchange of information at issue would fall within the scope of point (c) of paragraph 1, point (c), or of any other Union legal instrument.

The competent authority of each Member State shall communicate the information referred to in points (h) to (k) of the second subparagraph regarding taxable periods as from 1 January 2026.

🡻 2023/2226 Art. 1.2(c)

7a2.    Member States shall ensure that entities and accounts that are to be treated, respectively, as Non-Reporting Financial Institutions and Excluded Accounts satisfy all the requirements listed in Section VIII, subparagraph B(1), point (c), and subparagraph C(17), point (g), of Annex I, and in particular that the status of a Financial Institution as a Non-Reporting Financial Institution or the status of an account as an Excluded Account does not frustrate the purposes of this Directive.

⇩ new

3.    The automatic exchange of information shall take place annually, as soon as it becomes available and, not later than nine months after the end of the calendar year or other appropriate reporting period to which the information relates.

🡻 2015/2376 Art. 1.3 (adapted)

⇨ new

Section III

⌦ Mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements ⌫

Article 68a

Scope and conditions of mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements

1.    The competent authority of a Member State, where an advance cross-border ruling or an advance pricing arrangement was issued, amended or renewed after 31 December 2016 shall, by automatic exchange, communicate information thereon to the competent authorities of all other Member States as well as to the European Commission, with the limitation of cases set out in paragraph 78 of this Article, in accordance with applicable practical arrangements adopted pursuant to Article 21.

🡻 2015/2376 Art. 1.3 (adapted)

2.    The competent authority of a Member State shall, in accordance with applicable practical arrangements adopted pursuant to Article 21, also communicate information to the competent authorities of all other Member States as well as to the European Commission, with the limitation of cases set out in paragraph 8 of this Article, on advance cross-border rulings and advance pricing arrangements issued, amended or renewed within a period beginning five years before 1 January 2017.

If advance cross-border rulings and advance pricing arrangements are issued, amended or renewed between 1 January 2012 and 31 December 2013, such communication shall take place under the condition that they were still valid on 1 January 2014.

If advance cross-border rulings and advance pricing arrangements are issued, amended or renewed between 1 January 2014 and 31 December 2016, such communication shall take place irrespective of whether they are still valid.

Member States may exclude from the communication referred to in this paragraph, information on advance cross-border rulings and advance pricing arrangements issued, amended or renewed before 1 April 2016 to a particular person or a group of persons, excluding those conducting mainly financial or investment activities, with a group-wide annual net turnover, as defined in point (5) of Article 2 of Directive 2013/34/EU of the European Parliament and of the Council 51 , of less than EUR 40000000 (or the equivalent amount in any other currency) in the fiscal year preceding the date of issuance, amendment or renewal of those cross-border rulings and advance pricing arrangements.

23.    Bilateral or multilateral advance pricing arrangements with third countries shall be excluded from the scope of automatic exchange of information under this Article where the international tax agreement under which the advance pricing arrangement was negotiated does not permit its disclosure to third parties. Such bilateral or multilateral advance pricing arrangements will be exchanged under Article 219, where the international tax agreement under which the advance pricing arrangement was negotiated permits its disclosure, and the competent authority of the third country gives permission for the information to be disclosed.

However, where the bilateral or multilateral advance pricing arrangements would be excluded from the automatic exchange of information under the first sentence of the first subparagraph of this paragraph, the information identified in paragraph 6 of this Article referred to in the request that lead to issuance of such a bilateral or multilateral advance pricing arrangement shall instead be exchanged under paragraphs 1 and 2 of this Article.

🡻 2023/2226 Art. 1.3(a) (adapted)

34.    Paragraphs 1 and 2 shall not apply in a case where an advance cross-border ruling exclusively concerns and involves the tax affairs of one or more natural persons, except where such an advance cross-border ruling was issued, amended or renewed after 1 January 2026 and where:

(a)the amount of the transaction or series of transactions of the advance cross-border ruling exceeds EUR 1500000 (or the equivalent amount in any other currency), if such amount is referred to in the advance cross-border ruling; or

(b)the advance cross-border ruling determines whether a person is or is not resident for tax purposes in the Member State issuing the ruling.

For the purposes of the first subparagraph, point (a), and without prejudice to the amount referred to in the advance cross-border ruling, in a series of transactions regarding different goods, services or assets the amount of the advance cross-border ruling shall comprise the total underlying value. The amounts shall not be aggregated if the same goods, services or assets are transacted several times.

Notwithstanding the first subparagraph, point (b), the exchange of information on advance cross-border rulings concerning natural persons shall not include such rulings on taxation at source with regard to non-residents’ income from employment, director’s fees or pensions.

🡻 2015/2376 Art. 1.3 (adapted)

45.    The exchange of information shall take place as follows:

🡻 2021/514 Art. 1.7(a) (adapted)

(a)in respect of information exchanged pursuant to paragraph 1 – without delay after ⌦ as soon as ⌫ the advance cross-border rulings or advance pricing arrangements have been issued, amended or renewed and at the latest three months following the end of the half of the calendar year during which the advance cross-border rulings or advance pricing arrangements were issued, amended or renewed.;

🡻 2015/2376 Art. 1.3 (adapted)

(b)in respect of the information exchanged pursuant to paragraph 2 — before 1 January 2018.

56.    The information to be communicated by a Member State pursuant to paragraphs 1 and 2 of this Article shall include the following:

🡻 2023/2226 Art. 1.3(b)

(a)the identification of the person, other than a natural person, except where the advance-cross border ruling concerns a natural person and shall be communicated pursuant to paragraphs 1 and 34, and where appropriate the group of persons to which it belongs;

🡻 2021/514 Art. 1.7(b)

(b)a summary of the advance cross-border ruling or advance pricing arrangement, including a description of the relevant business activities or transactions or series of transactions and any other information that could assist the competent authority in assessing a potential tax risk, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy;

🡻 2015/2376 Art. 1.3

(c)the dates of issuance, amendment or renewal of the advance cross-border ruling or advance pricing arrangement;

(d)the start date of the period of validity of the advance cross-border ruling or advance pricing arrangement, if specified;

(e)the end date of the period of validity of the advance cross-border ruling or advance pricing arrangement, if specified;

(f)the type of the advance cross-border ruling or advance pricing arrangement;

(g)the amount of the transaction or series of transactions of the advance cross-border ruling or advance pricing arrangement if such amount is referred to in the advance cross-border ruling or advance pricing arrangement;

(h)the description of the set of criteria used for the determination of the transfer pricing or the transfer price itself in the case of an advance pricing arrangement;

(i)the identification of the method used for determination of the transfer pricing or the transfer price itself in the case of an advance pricing arrangement;

(j)the identification of the other Member States, if any, likely to be concerned by the advance cross-border ruling or advance pricing arrangement;

🡻 2023/2226 Art. 1.3(b)

(k)the identification of any person, other than a natural person, except where the advance-cross border ruling concerns a natural person and shall be communicated pursuant to paragraphs 1 and 34, in the other Member States, if any, likely to be affected by the advance cross-border ruling, or advance pricing arrangement (indicating to which Member States the affected persons are linked); and

🡻 2015/2376 Art. 1.3 (adapted)

(l)the indication whether the information communicated is based upon the advance cross-border ruling or advance pricing arrangement itself or upon the request referred to in the second subparagraph of paragraph 23, ⌦ second subparagraph of ⌫ this Article.

7.    To facilitate the exchange of information referred to in paragraph 6 of this Article, the Commission shall adopt the practical arrangements necessary for the implementation of this Article, including measures to standardise the communication of the information set out in paragraph 6 of this Article, as part of the procedure for establishing the standard form provided for in Article 20(5).

68.    Information ⌦ referred to in ⌫ as defined under paragraph 5, points (a), (b), (h) and (k), of paragraph 6 of this Article shall not be communicated to the European Commission.

9.    The competent authority of the Member States concerned, identified under paragraph 6(j), shall confirm, if possible by electronic means, the receipt of the information to the competent authority which provided the information without delay and in any event no later than seven working days. This measure shall be applicable until the directory referred to in Article 21(5) becomes operational.

710.    Member States may, in accordance with Article 175, and having regard to Article 21(4), request additional information, including the full text of an advance cross-border ruling or an advance pricing arrangement.

🡻 2016/881 Art. 1.2 (adapted)

⇨ new

Section IV

⌦ Mandatory automatic exchange of information on the country-by-country report ⌫

Article 8aa

Article 7

⌦ Scope and conditions ⌫

1.    Each Member State shall take the necessary measures to require the Ultimate Parent Entity of an MNE Group that is resident for tax purposes in its territory, or any other Reporting Entity in accordance with Section II of Annex III, to file a country-by-country report ⇨ using the standard form adopted in accordance with the procedure set out in Article 43 ⇦ with respect to its Reporting Fiscal Year within 12 months of the last day of the Reporting Fiscal Year of the MNE Group in accordance with Section II of Annex III.

2.    The competent authority of a Member State where the country-by-country report was received pursuant to paragraph 1 shall, by means of automatic exchange and within the deadline laid down in paragraph 4, communicate the country-by-country report to any other Member State in which, on the basis of the information in the country-by-country report, one or more Constituent Entities of the MNE Group of the Reporting Entity are either resident for tax purposes or subject to tax with respect to the business carried out through a permanent establishment.

3.    The country-by-country report shall contain the following information with respect to the MNE Group:

(a)aggregate information relating to the amount of revenue, profit (loss) before income tax, income tax paid, income tax accrued, stated capital, accumulated earnings, number of employees, and tangible assets other than cash or cash equivalents with regard to each jurisdiction in which the MNE Group operates;

(b)an identification of each Constituent Entity of the MNE Group ⇨ , including the TIN, ⇦ setting out the jurisdiction of tax residence of that Constituent Entity and, where different from that jurisdiction of tax residence, the jurisdiction under the laws of which that Constituent Entity is organised, and the nature of the main business activity or activities of that Constituent Entity.

4.    The communication shall take place ⇨ without delay and not later than ⇦ within 15 months of the last day of the Fiscal Year of the MNE Group to which the country-by-country report relates. The first country-by-country report shall be communicated for the Fiscal Year of the MNE Group commencing on or after 1 January 2016, which shall take place within 18 months of the last day of that Fiscal Year.

🡻 2018/822 Art. 1.2 (adapted)

⇨ new

Section V

⌦ Mandatory automatic exchange of information on reportable cross-border arrangements ⌫

Article 8ab

Scope and conditions of mandatory automatic exchange of information on reportable cross-border arrangements

Article 8

⌦ Scope and conditions ⌫

1.    Each Member State shall take the necessary measures to require intermediaries to file information that is within their knowledge, possession or control on reportable cross-border arrangements with the competent authorities within 30 ⇨ 90 ⇦ days beginning:

(a)on the day after the reportable cross-border arrangement is made available for implementation; or

(b)on the day after the reportable cross-border arrangement is ready for implementation; or

(c)when the first step in the implementation of the reportable cross-border arrangement has been made.,

whichever occurs first.

Notwithstanding the first subparagraph, intermediaries referred to in the second paragraph of point 21 of Article 3 shall also be required to file information within 30 days beginning on the day after they provided, directly or by means of other persons, aid, assistance or advice.

2.    In the case of marketable arrangements, Member States shall take the necessary measures to require that a periodic report be made by the intermediary every 3 months providing an update which contains new reportable information as referred to in points (a), (d), (g) and (h) of paragraph 14 that has become available since the last report was filed.

23.    Where the intermediary is liable to file information on reportable cross-border arrangements with the competent authorities of more than one Member State, such information shall be filed only in the Member State that features first in the list below:

(a)the Member State where the intermediary is resident for tax purposes;

(b)the Member State where the intermediary has a permanent establishment through which the services with respect to the arrangement are provided;

(c)the Member State which the intermediary is incorporated in or governed by the laws of;

(d)the Member State where the intermediary is registered with a professional association related to legal, taxation or consultancy services.

34.    Where, pursuant to paragraph 23, there is a multiple reporting obligation, the intermediary shall be exempt from filing the information if it has proof, in accordance with national law, that the same information has been filed in another Member State.

🡻 2023/2226 Art. 1.4(a)

⇨ new

45.    Each Member State ⇨ shall ⇦ may take the necessary measures to give intermediaries ⇨ which are lawyers and other professionals that are legally authorised to ensure legal representation ⇦ the right to a waiver from filing information on a reportable cross-border arrangement where the reporting obligation would breach the legal professional privilege under the national law of that Member State.

In such circumstances, Eeach Member State shall take the necessary measures to require any intermediaries that have ⇨ exercised ⇦ been granted a waiver ⇨ on the basis of them pursuing their professional activities under one of the professional titles referred to in Article 1(2), point (a), of Directive 98/5/EC ⇦ to notify, without delay, their client, if that client is an intermediary or, where there is no such intermediary, that client is the relevant taxpayer, of that client’s reporting obligations under paragraph 6 .

⇩ new

Notwithstanding the second subparagraph of this paragraph, each Member State shall take the necessary measures to require other intermediaries which are legally authorised to ensure legal representation, but do not pursue their professional activities under one of the professional titles referred to in Article 1(2), point (a), of Directive 98/5/EC, to notify, without delay, any other intermediary or, if there is no such intermediary, the relevant taxpayer of their reporting obligations under paragraph 6.

🡻 2018/822 Art. 1.2

⇨ new

5.    Intermediaries may only be entitled to a waiver under the first subparagraph paragraph 4 to the extent that they operate within the limits of the relevant national laws that define their professions.

6.    Each Member State shall take the necessary measures to require that, where there is no intermediary ⇨ at the time when the first step of the implementation of the reportable cross-border arrangement has been made, ⇦ or the intermediary notifies the relevant taxpayer or another intermediary of the application of a waiver under paragraph 4 5, the obligation to file information on a reportable cross-border arrangement lies with the other notified intermediary, or, if there is no such intermediary, with the relevant taxpayer.

7.    The relevant taxpayer with whom the reporting obligation lies shall file the information within ⇨ 90 ⇦ 30 days, beginning on the day after the reportable cross-border arrangement is made available for implementation to that relevant taxpayer, or is ready for implementation by the relevant taxpayer, or when the first step in its implementation has been made in relation to the relevant taxpayer, whichever occurs first.

Where the relevant taxpayer has an obligation to file information on the reportable cross-border arrangement with the competent authorities of more than one Member State, such information shall be filed only with the competent authorities of the Member State that features first in the list below:

(a)the Member State where the relevant taxpayer is resident for tax purposes;

(b)the Member State where the relevant taxpayer has a permanent establishment benefiting from the arrangement;

(c)the Member State where the relevant taxpayer receives income or generates profits, although the relevant taxpayer is not resident for tax purposes and has no permanent establishment in any Member State;

(d)the Member State where the relevant taxpayer carries on an activity, although the relevant taxpayer is not resident for tax purposes and has no permanent establishment in any Member State.

8.    Where, pursuant to paragraph 7, there is a multiple reporting obligation, the relevant taxpayer shall be exempt from filing the information if it has proof, in accordance with national law, that the same information has been filed in another Member State.

9.    Each Member State shall take the necessary measures to require that, where there is more than one intermediary, the obligation to file information on the reportable cross-border arrangement lie with all intermediaries involved in the same reportable cross-border arrangement.

An intermediary shall be exempt from filing the information only to the extent that it has proof, in accordance with national law, that the same information referred to in paragraph 1314 has already been filed by another intermediary.

10.    Each Member State shall take the necessary measures to require that, where the reporting obligation lies with the relevant taxpayer and where there is more than one relevant taxpayer, the relevant taxpayer that is to file information in accordance with paragraph 6 be the one that features first in the list below:

(a)the relevant taxpayer that agreed the reportable cross-border arrangement with the intermediary;

(b)the relevant taxpayer that manages the implementation of the arrangement.

Any relevant taxpayer shall only be exempt from filing the information to the extent that it has proof, in accordance with national law, that the same information referred to in paragraph 13 has already been filed by another relevant taxpayer.

11.    Each Member State may take the necessary measures to require that each relevant taxpayer file information about their use of the arrangement to the tax administration in each of the years for which they use it.

🡻 Corrigendum, OJ L 031, 1.2.2019, p. 108 (adapted)

12.    Each Member State shall take the necessary measures to require intermediaries and relevant taxpayers to file information on reportable cross-border arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020. Intermediaries and relevant taxpayers, as appropriate, shall file information on those reportable cross-border arrangements by 31 August 2020.

🡻 2018/822 Art. 1.2 (adapted)

⇨ new

1213.    The competent authority of a Member State where the information was filed pursuant to paragraphs 1 to 11 of this Article shall, by means of an automatic exchange, communicate the information specified in paragraph 1314 of this Article to the competent authorities of all other Member States, in accordance with the practical arrangements adopted pursuant to Article .

1314.    The information to be communicated by the competent authority of a Member State under paragraph 1213 shall contain the following, as applicable:

🡻 2023/2226 Art. 1.4(b)

(a)the identification of intermediaries, other than intermediaries exempt from the reporting obligation on account of the legal professional privilege pursuant to paragraph 45, and relevant taxpayers, including their name, date and place of birth (in the case of an individual), residence for tax purposes, TIN and, where appropriate, the persons that are associated enterprises to the relevant taxpayer;

🡻 2018/822 Art. 1.2

(b)details of the hallmarks set out in Annex IV that make the cross-border arrangement reportable;

🡻 2023/2226 Art. 1.4(b)

(c)a summary of the content of the reportable cross-border arrangement, including a reference to the name by which it is commonly known, if any, and a description of the relevant arrangements and any other information that could assist the competent authority in assessing a potential tax risk, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy;

🡻 2018/822 Art. 1.2 (adapted)

⇨ new

(d)the date on which the first step in implementing the reportable cross-border arrangement has been made or will be made;

(e)details of the national provisions that form the basis of the reportable cross-border arrangement;

(f)the value of the reportable cross-border arrangement;

(g)the identification of the Member State of the relevant taxpayer(s) and any other Member States ⇨ or third country jurisdictions ⇦ which are likely to be concerned by the reportable cross-border arrangement;

(h)the identification of any other person in a Member State ⇨ or third country jurisdiction ⇦ likely to be affected by the reportable cross-border arrangement, indicating to which Member States such person is linked.

1415.    The fact that a tax administration does not react to a reportable cross-border arrangement shall not imply any acceptance of the validity or tax treatment of that arrangement.

16.    To facilitate the exchange of information referred to in paragraph 13 of this Article, the Commission shall adopt the practical arrangements necessary for the implementation of this Article, including measures to standardise the communication of the information set out in paragraph 14 of this Article, as part of the procedure for establishing the standard form provided for in Article 20(5).

1517.    The Commission shall not have access to information referred to in paragraph 13, points (a), (c) and (h) of paragraph 14.

1618.    The automatic exchange of information shall take place ⇨ as soon as the information becomes available and not than ⇦ within one month ⌦ after ⌫ of the end of the quarter in which the information was filed. The first information shall be communicated by 31 October 2020.

🡻 2021/514 Art. 1.8 (adapted)

⇨ new

Section VI

⌦ Mandatory automatic exchange of information reported by Platform Operators ⌫

Article 8ac

Scope and conditions of mandatory automatic exchange of information reported by Platform Operators

Article 9

⌦ Scope and conditions ⌫

1.    Each Member State shall take the necessary measures to require Reporting Platform Operators to carry out the due diligence procedures and fulfil reporting requirements laid down in Sections II and III of Annex V. Each Member State shall also ensure the effective implementation of, and compliance with, such measures in accordance with Section IV of Annex V.

2.    Pursuant to the applicable due diligence procedures and reporting requirements contained in Sections II and III of Annex V, the competent authority of a Member State where the reporting in accordance with paragraph 1 took place shall, by means of automatic exchange, and within the time limit laid down in paragraph 3, communicate to the competent authority of the Member State in which the Reportable Seller is resident as determined pursuant to paragraph D of Section II, paragraph D, of Annex V and, where the Reportable Seller provides immovable property rental services, in any case to the competent authority of the Member State in which the immovable property is located, the following information regarding each Reportable Seller:

(a)the name, registered office address, TIN and, where relevant, individual identification number allocated pursuant to the first subparagraph of paragraph 1 of Article 10(1), the first subparagraph 4, of the Reporting Platform Operator, as well as the business name(s) of the Platform(s) in respect of which the Reporting Platform Operator is reporting;

(b)the first and last name of the Reportable Seller who is an individual, and legal name of the Reportable Seller that is an Entity;

(c)the Primary Address;

(d)any TIN of the Reportable Seller, including each Member State of issuance, or, in the absence of a TIN, the place of birth of the Reportable Seller who is an individual;

(e)the business registration number of the Reportable Seller that is an Entity;

(f)the VAT identification number of the Reportable Seller, where available;

(g)the date of birth of the Reportable Seller who is an individual;

(h)the Financial Account Identifier to which the Consideration is paid or credited, insofar as it is available to the Reporting Platform Operator and the competent authority of the Member State where the Reportable Seller is resident in the meaning of paragraph D of Section II, paragraph D, of Annex V has not notified the competent authorities of all other Member States that it does not intend to use the Financial Account Identifier for this purpose;

(i)where different from the name of the Reportable Seller, in addition to the Financial Account Identifier, the name of the holder of the financial account to which the Consideration is paid or credited, to the extent available to the Reporting Platform Operator, as well as any other financial identification information available to the Reporting Platform Operator with respect to that account holder;

(j)each Member State in which the Reportable Seller is resident determined pursuant to paragraph D of Section II, paragraph D of Annex V;

(k)the total Consideration paid or credited during each quarter of the Reportable Period and the number of Relevant Activities in respect of which it was paid or credited;

(l)any fees, commissions or taxes withheld or charged by the Reporting Platform during each quarter of the Reportable Period;

🡻 2023/2226 Art. 1.5

(m)the Identification Service identifier and the Member State of issuance, where the Reporting Platform Operator relies on direct confirmation of the identity and residence of the Seller through an Identification Service made available by a Member State or the Union to ascertain the identity and tax residence of the Seller; in such cases it is not necessary to communicate to the Member State of issuance of the Identification Service identifier the information referred to in points (c) to (g).

🡻 2021/514 Art. 1.8 (adapted)

⇨ new

Where the Reportable Seller provides immovable property rental services, the following additional information shall be communicated:

(a)the address of each Property Listing, determined on the basis of the procedures set out in paragraph E of Section II, paragraph E, of Annex V and respective land registration number or its equivalent under the national law of the Member State ⇨ or other jurisdiction ⇦ where it is located, where available;

(b)the total Consideration paid or credited during each quarter of the Reportable Period and number of Relevant Activities provided with respect to each Property Listing;

(c)where available, the number of days each Property Listing was rented during the Reportable Period and the type of each Property Listing.

3.    The communication pursuant to paragraph 2 of this Article shall take place ⇨ as soon as the information becomes available and not later than ⇦ using the standard computerised format referred to in  Article 20(4) within two months following the end of the Reportable Period to which the reporting requirements applicable to the Reporting Platform Operator relate. The first information shall be communicated for Reportable Periods as from 1 January 2023.

Article 10

⌦ Registration of Reporting Platform Operators ⌫

14.    For the purpose of complying with the reporting requirements pursuant to paragraph 1 of this Article 9(1), each Member State shall lay down the necessary rules to require a Reporting Platform Operator within the meaning of point (b) of subparagraph A(4) of Section I, ⌦ point (b) of subparagraph A(4), ⌫ of Annex V to register within the Union. The competent authority of the Member State of registration shall allocate an individual identification number to such Reporting Platform Operator.

Member States shall lay down rules pursuant to which a Reporting Platform Operator may choose to register with the competent authority of a single Member State in accordance with the rules laid down in paragraph F of Section IV ⌦ , paragraph F ⌫ of Annex V. Member States shall take the necessary measures to require that a Reporting Platform Operator within the meaning of point (b) of subparagraph A(4) of Section I ⌦ , point (b) of subparagraph A(4) ⌫ of Annex V, whose registration has been revoked in accordance with subparagraph F(7) of Section IV ⌦ , subparagraph F(7) ⌫ of Annex V, can only be permitted to re-register on the condition that it provides to the authorities of a Member State concerned appropriate assurances as regards its commitment to comply with the reporting requirements within the Union, including any outstanding unfulfilled reporting requirements.

The Commission shall, by means of implementing acts, lay down the practical arrangements necessary for the registration and identification of Reporting Platform Operators. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 5126(2).

25.    Where a Platform Operator is deemed to be an Excluded Platform Operator, the competent authority of the Member State where the demonstration in accordance with subparagraph A(3) of Section I, subparagraph A(3) of Annex V was provided to, shall notify the competent authorities of all other Member States accordingly, including any subsequent changes.

36.    The Commission shall, by 31 December 2022, establish ⌦ maintain ⌫ a central register where information to be notified in accordance with paragraph 2 of this Article and communicated in accordance with subparagraphs F(2) of Section IV, ⌦ subparagraphs F(2) ⌫ ⇨ and F(8) ⇦ of Annex V shall be recorded. That central register shall be available to the competent authorities of all Member States.

Article 11

⌦ Equivalence ⌫

1.7.    The Commission shall, by means of implementing acts, following a reasoned request by a Member State or on its own initiative, determine whether the information that is required to be automatically exchanged pursuant to an agreement between competent authorities of the Member State concerned and a non-Union jurisdiction is, within the meaning of subparagraph A(7) of Section I ⌦ , subparagraph A(7) ⌫ of Annex V, equivalent to that specified in paragraph B of Section III of Annex V. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 5126(2).

A Member State requesting the measure referred to in the first subparagraph shall send a reasoned request to the Commission.

If the Commission considers that it does not have all the information necessary for the appraisal of the request, it shall contact the Member State concerned within two months of receipt of the request and specify what additional information is required. Once the Commission has all the information it considers necessary, it shall, within one month, notify the requesting Member State and it shall submit the relevant information to the Committee referred to in Article 51(1)26(2).

When acting on its own initiative, the Commission shall adopt an implementing act as referred to in the first subparagraph only after a Member State has concluded a competent authority agreement with a non-Union jurisdiction that requires the automatic exchange of information on sellers deriving income from activities facilitated by Platforms.

When determining whether information is equivalent within the meaning of the first subparagraph in relation to a Relevant Activity, the Commission shall take into due account the extent to which the regime on which such information is based corresponds to that set out in Annex V, in particular with regard to:

(i)the definitions of Reporting Platform Operator, Reportable Seller, Relevant Activity;

(ii)the procedures applicable for the purpose of identifying Reportable Sellers;

(iii)the reporting requirements; and

(iv)the rules and administrative procedures that non-Union jurisdictions are to have in place to ensure effective implementation of, and compliance with, the due diligence procedures and reporting requirements set out in that regime.

The same procedure shall apply for determining that the information is no longer equivalent.

⇩ new

2.    Where a competent authority agreement with a non-Union jurisdiction that requires the automatic exchange of information on sellers deriving income from activities facilitated by Platforms has been determined as equivalent, Member States shall, in accordance with their respective internal procedures, take all necessary measures to activate without delay the exchange relationship with the non-Union jurisdiction concerned and notify the European Commission thereof.

🡻 2023/2226 Art. 1.6 (adapted)

⇨ new

Section VII

⌦ Mandatory automatic exchange of information reported by Reporting Crypto-Asset Service Providers ⌫

Article 8ad

Scope and conditions of mandatory automatic exchange of information reported by Reporting Crypto-Asset Service Providers

Article 12

⌦ Scope and conditions  ⌫

1.    Each Member State shall take the necessary measures to require Reporting Crypto-Asset Service Providers to fulfil the reporting requirements and carry out the due diligence procedures laid down in Sections II and III of Annex VI, respectively. Each Member State shall also ensure the effective implementation of, and compliance with, such measures in accordance with Section V of Annex VI.

2.    Pursuant to the applicable reporting requirements and due diligence procedures contained in Sections II and III of Annex VI, respectively, the competent authority of a Member State where the reporting referred to in paragraph 1 of this Article takes place shall, by means of automatic exchange, and within the time limit laid down in paragraph 56 of this Article, communicate the information specified in paragraph 3 of this Article to the competent authorities of the Member States concerned in accordance with the practical arrangements adopted pursuant to Article 21.

3.    The competent authority of a Member State shall communicate the following information regarding each Reportable Person:

(a)the name, address, Member State(s) of residence, TIN(s) and, in the case of an individual, date and place of birth of each Reportable User and, in the case of any Entity that, after application of the due diligence procedures laid down in Section III of Annex VI is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, Member State(s) of residence and TIN(s) of the Entity and the name, address, Member State(s) of residence, TIN(s) and date and place of birth of each Controlling Person of the Entity that is a Reportable Person, as well as the role(s) by virtue of which each such Reportable Person is a Controlling Person of the Entity;

notwithstanding the first subparagraph of this point, where the Reporting Crypto-Asset Service Provider relies on direct confirmation of the identity and residence of the Reportable Person through an Identification Service made available by a Member State or the Union to ascertain the identity and tax residence of the Reportable Person, the information to be communicated to the Member State of issuance of the Identification Service identifier regarding the Reportable Person shall include the name, the Identification Service identifier and the Member State of issuance, as well as the role(s) by virtue of which each Reportable Person is a Controlling Person of the Entity;

(b)the name, address, TIN and, if available, the individual identification number referred to in Article 13(1)paragraph 7 and the global legal entity identifier of the Reporting Crypto-Asset Service Provider;

(c)for each type of Reportable Crypto-Asset with respect to which the Reporting Crypto-Asset Service Provider has effectuated Reportable Transactions during the relevant calendar year or other appropriate reporting period, where relevant:

(i)the full name of the type of Reportable Crypto-Asset;

(ii)the aggregate gross amount paid, the aggregate number of units and the number of Reportable Transactions in respect of acquisitions against Fiat Currency;

(iii)the aggregate gross amount received, the aggregate number of units and the number of Reportable Transactions in respect of disposals against Fiat Currency;

(iv)the aggregate fair market value, the aggregate number of units and the number of Reportable Transactions in respect of acquisitions against other Reportable Crypto-Assets;

(v)the aggregate fair market value, the aggregate number of units and the number of Reportable Transactions in respect of disposals against other Reportable Crypto-Assets;

(vi)the aggregate fair market value, the aggregate number of units and the number of Reportable Retail Payment Transactions;

(vii)the aggregate fair market value, the aggregate number of units and the number of Reportable Transactions, and subdivided by transfer type where known by the Reporting Crypto-Asset Service Provider, in respect of Transfers to the Reportable User not covered by points (ii) and (iv);

(viii)the aggregate fair market value, the aggregate number of units and the number of Reportable Transactions, and subdivided by transfer type where known by the Reporting Crypto-Asset Service Provider, in respect of Transfers by the Reportable User not covered by points (iii), (v) and (vi); and

(ix)the aggregate fair market value, as well as the aggregate number of units of Transfers effectuated by the Reporting Crypto-Asset Service Provider to distributed ledger addresses referred to in Regulation (EU) 2023/1113 not known to be associated with a virtual asset service provider or financial institution.

For the purposes of points (c)(ii) and (iii), the amount paid or received shall be communicated in the Fiat Currency in which it was paid or received. In case the amounts were paid or received in multiple Fiat Currencies, the amounts shall be communicated in a single Fiat Currency, converted at the time of each Reportable Transaction in a manner that is consistently applied by the Reporting Crypto-Asset Service Provider.

For the purposes of points (c)(iv) to (ix), the fair market value shall be determined and communicated in a single Fiat Currency, valued at the time of each Reportable Transaction in a manner that is consistently applied by the Reporting Crypto-Asset Service Provider.

The information communicated shall specify the Fiat Currency in which each amount is reported.

4.    To facilitate the exchange of information referred to in paragraph 3 of this Article, the Commission shall, by means of implementing acts, adopt the necessary practical arrangements, including measures to standardise the communication of the information set out in that paragraph, as part of the procedure for establishing the standard computerised form provided for in Article 20(5). Those implementing acts shall be adopted in accordance with the procedure referred to in Article 26(2).

45.    The Commission shall not have access to information referred to in paragraph 3, points (a) and (b).

5.    The communication pursuant to paragraph 3 of this Article shall take place ⇨ without delay and not later than ⇦ using the standard computerised form referred to in Article 20(5) within nine months following the end of the calendar year to which the reporting requirements applicable to Reporting Crypto-Asset Service Providers relate. The first information shall be communicated for the relevant calendar year or other appropriate reporting period as from 1 January 2026.

Article 13

⌦ Registration of Crypto-Asset Operators ⌫

17.    For the purpose of complying with the reporting requirements referred to in paragraph 1 of Article 12(1), each Member State shall lay down the necessary rules to require a Crypto-Asset Operator to register within the Union. The competent authority of the Member State of registration shall allocate an individual identification number to such Crypto-Asset Operator.

Member States shall lay down rules pursuant to which a Crypto-Asset Operator shall register with the competent authority of a single Member State in accordance with the rules laid down in Section V, paragraph F, of Annex VI.

Member States shall take the necessary measures to require that a Crypto-Asset Operator whose registration has been revoked in accordance with Section V, subparagraph F(7), of Annex VI can be permitted to register again only if it provides to the authorities of a Member State concerned appropriate assurance as regards its commitment to comply with the reporting requirements within the Union, including any outstanding unfulfilled reporting requirements.

28.    Paragraph 17 of this Article shall not apply to Crypto-Asset Service Providers within the meaning of Section IV, subparagraph B(1), of Annex VI.

39.    The Commission shall, by means of implementing acts, lay down the practical and technical arrangements necessary for the registration and identification of Crypto-Asset Operators. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 5126(2).

410.    The Commission shall, by 31 December 2025, establish ⌦ maintain ⌫ a Crypto-Asset Operator register where information to be communicated in accordance with Section V, subparagraph F(2), of Annex VI shall be recorded. That Crypto-Asset Operator register shall be available to the competent authorities of all Member States.

Article 14

⌦ Equivalence ⌫

111.    The Commission shall, by means of implementing acts, following a reasoned request by any Member State or on its own initiative, determine whether the information that is required to be automatically exchanged pursuant to an agreement between competent authorities of the Member State concerned and a non-Union jurisdiction corresponds to that specified in Section II, paragraph B, of Annex VI, within the meaning of Section IV, subparagraph F(5), of Annex VI. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 5126(2).

A Member State requesting the measure referred to in the first subparagraph shall send a reasoned request to the Commission.

If the Commission considers that it does not have all the information necessary for the appraisal of the request, it shall contact the Member State concerned within two months of receipt of the request and specify what additional information is required. Once the Commission has all the information it considers necessary, it shall, within one month, notify the requesting Member State and it shall submit the relevant information to the Committee referred to in Article 5126(1).

When acting on its own initiative, the Commission shall adopt an implementing act as referred to in the first subparagraph only in respect of a competent authority agreement with a non-Union jurisdiction that requires the automatic exchange of information on an individual or Entity that is a customer of a Reporting Crypto-Asset Service Provider for the purpose of carrying out Reportable Transactions, concluded by a Member State.

When determining whether information is corresponding information within the meaning of the first subparagraph in relation to Reportable Transactions, the Commission shall take into due account the extent to which the regime on which such information is based corresponds to that set out in Annex VI, in particular with regard to:

(a)the definitions of Reporting Crypto-Asset Service Provider, Reportable User, and Reportable Transaction;

(b)the procedures applicable for the purpose of identifying Reportable Users;

(c)the reporting requirements;

(d)the rules and administrative procedures that non-Union jurisdictions are to have in place to ensure effective implementation of, and compliance with, the due diligence procedures and reporting requirements set out in that regime.

The procedure set out in this paragraph shall also apply for determining that the information is no longer corresponding within the meaning of Section IV, subparagraph F(5), of Annex VI.

212.    Notwithstanding paragraph 111, where an international standard on the reporting and automatic exchange of information on crypto-assets is determined to be a minimum standard or equivalent, any determination by the Commission, by means of implementing acts, on whether the information that is required to be automatically exchanged pursuant to the implementation of that standard and the competent authority agreement between the Member State(s) concerned and a non-Union jurisdiction is corresponding information shall no longer be required. That information shall be deemed to correspond to the information that is required under this Directive, provided that there is a competent authority agreement in place between the competent authorities of all Member States concerned and the non-Union jurisdiction that requires the automatic exchange of information on an individual or Entity that is a customer of a Reporting Crypto-Asset Service Provider for the purpose of carrying out Reportable Transactions. The corresponding provisions in this Article and in Annex VI shall no longer apply for such purposes.

🡻 2025/872 Art. 1.3 (adapted)

⇨ new

Section VIII

⌦ Exchange of information with respect to Top-up tax information returns under Article 44 of Directive (EU) 2022/2523 ⌫

Article 8ae

Filing format and exchange of information with respect to Top-up tax information returns under Article 44 of Directive (EU) 2022/2523

Article 15

⌦ Filing format and exchange of information  ⌫

1.    Each Member State shall take the necessary measures to require the filing constituent entity of an MNE group to use the standard template set out in Section IV of Annex VII to ⇨ form established in accordance with Article 43 of ⇦ this Directive to fulfil the filing obligations under Article 44 of Directive (EU) 2022/2523.

2.    The competent authority of a Member State which has received the Top-up tax information return filed by the ultimate parent entity or designated filing entity, as referred to in Article 44(3), points (a) and (b), of Directive (EU) 2022/2523, shall communicate, by means of automatic exchange and in accordance with the dissemination approach in points (a) to (c) below, the following:

(a)the General section of the Top-up tax information return, to the Implementing Member State where the ultimate parent entity or constituent entities of the MNE group are located;

(b)the General section of the Top-up tax information return, with the exception of the high-level summary information in Section 1.4 thereof, to the Qualified domestic top-up tax (QDTT)-only Member States:

(i)where constituent entities of the MNE group are located;

(ii)where a joint venture or a member of a joint venture group of the MNE group is located if the qualified domestic top-up tax is imposed in respect of joint ventures in the Member State;

(iii)where the qualified domestic top-up tax is imposed in the Member State in respect of a stateless constituent entity or a stateless joint venture of the MNE group;

(c)one or more Jurisdictional sections of the Top-up tax information return, to Member States that have taxing rights under Directive (EU) 2022/2523, including the qualified domestic top-up tax, in respect of the Member States to which such Jurisdictional sections relate.

Notwithstanding the first subparagraph, point (c), UTPR jurisdictions with a UTPR percentage of zero shall only be provided with the portion of the Top-up tax information return that contains information on the attribution of Top-up tax under the UTPR in respect of that jurisdiction, such information being consistent with an excerpt of Section 3.4.3 of the Top-up tax information return, and the Implementing Member State in which the ultimate parent entity is located shall be provided with all Jurisdictional sections.

3.    The competent authority of a Member State shall communicate the Top-up tax information return received pursuant to paragraph 2 and that communication shall take place ⇨ without delay and not later  ⇦ than ⌦ three ⌫ 3 months after the filing deadline for the Reporting fiscal year.

4.    The competent authority of a Member State shall communicate the Top-up tax information return received after the filing deadline, and that communication shall take place ⇨ as soon as the information is available and in any case no ⇦ no later than ⌦ three ⌫ 3 months after the date on which it is received.

5.    The Commission shall adopt, by means of implementing acts, the necessary practical arrangements to facilitate the communication as referred to in paragraph 2 of this Article. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 26(2).

5.6    The Commission shall not have access to the information referred to in paragraph 2, points (a), (b) and to (c).

7.    The communication of information, as referred to in paragraphs 2, 3 and 4 of this Article, shall take place using the standard computerised format referred to in Article 20(4).

⌦ Section IX – Notifications  ⌫

⇩ new

Article 16

Notifications for the purpose of Annex III of this Directive and Article 44(4) of Directive (EU) 2022/2523 and automatic exchange

1.    Notwithstanding Section II of Annex III of this Directive and Article 44(4) of Directive (EU) 2022/2523, each Member State shall take the necessary measures to allow the reporting entity under Article 7 of this Directive or the filing constituent entity of an MNE group that is filing reports under Article 15 of this Directive to file a single notification.

The single notification shall be filed by the filing constituent entity of an MNE group on behalf of all of the entities of an MNE group that are resident within the Union using the standard form established in accordance with Article 43 no later than the last day of the Reporting Fiscal Year of such MNE Group.

This notification shall include the following information:

   (a) identification of the MNE group;

(b) identification of entities of the MNE Group that are resident or located within the Union;

(c) identification of the Ultimate Parent Entity of the MNE Group;

(d) identification of the constituent entity that will file the report referred to in Article 44 of Directive (EU) 2022/2523 and Section II of Annex III of this Directive;

(e) start and end date of the Reporting Fiscal Year:

(f) information whether the entity is notifying for the purpose of submitting reports under Article 7 of this Directive, Article 15 of this Directive or both.

2.    The competent authority of a Member State which has received the notification filed by the constituent entity of an MNE group, shall communicate, by means of automatic exchange, the notification to all the Member States concerned without delay and not later than three months after the date on which it is received.

🡻 2011/16/EU (adapted)

⇨ new

CHAPTER III

⌦ NON-AUTOMATIC EXCHANGE OF INFORMATION ⌫

SECTION I

Exchange of information on request

Article 175

Procedure for the exchange of information on request

At the request of the requesting authority, the requested authority shall communicate to the requesting authority any information ⇨ that is foreseeably relevant and ⇦ referred to in Article 1(1) that it has in its possession or that it obtains as a result of administrative enquiries.

🡻 2021/514 Art. 1.2

Article 185a

Foreseeable relevance

1.    For the purposes of a request referred to in Article 17, the requested information is foreseeably relevant where, at the time the request is made, the requesting authority considers that, in accordance with its national law, there is a reasonable possibility that the requested information will be relevant to the tax affairs of one or several taxpayers, whether identified by name or otherwise, and be justified for the purposes of the investigation.

2.    With the aim to demonstrate the foreseeable relevance of the requested information, the requesting authority shall provide at least the following information to the requested authority:

(a)the tax purpose for which the information is sought; and

(b)a specification of the information required for the administration or enforcement of its national law.

3.    Where a request referred to in Article 175 relates to a group of taxpayers who cannot be identified individually the requesting authority shall provide at least the following information to the requested authority:

(a)a detailed description of the group;

(b)an explanation of the applicable law and of the facts based on which there is reason to believe that the taxpayers in the group have not complied with the applicable law;

(c)an explanation how the requested information would assist in determining compliance by the taxpayers in the group; and

(d)where relevant facts and circumstances related to the involvement of a third party that actively contributed to the potential non-compliance of the taxpayers in the group with the applicable law.

🡻 2011/16/EU

Article 196

Administrative enquiries

1.    The requested authority shall arrange for the carrying out of any administrative enquiries necessary to obtain the information referred to in Article 175.

🡻 2021/514 Art. 1.3

2.    The request referred to in Article 175 may contain a reasoned request for an administrative enquiry. If the requested authority takes the view that no administrative enquiry is necessary, it shall immediately inform the requesting authority of the reasons thereof.

🡻 2011/16/EU

3.    In order to obtain the requested information or to conduct the administrative enquiry requested, the requested authority shall follow the same procedures as it would when acting on its own initiative or at the request of another authority in its own Member State.

4.    When specifically requested by the requesting authority, the requested authority shall communicate original documents provided that this is not contrary to the provisions in force in the Member State of the requested authority.

Article 207

Time limits

🡻 2021/514 Art. 1.4

⇨ new

1.    The requested authority shall provide the information referred to in Article 175 ⇨ as soon as it becomes available ⇦ as quickly as possible, and no later than three months from the date of receipt of the request. However, where the requested authority is unable to respond to the request by the relevant time limit, it shall inform the requesting authority immediately and in any event within three months of the receipt of the request, of the reasons for its failure to do so, and the date by which it considers it might be able to respond. The time limit shall not be longer than six months from the date of receipt of the request.

However, where the requested authority is already in possession of that information, the information shall be transmitted within two months of that date.

🡻 2011/16/EU (adapted)

2.    In certain special cases, time limits other than those provided for in paragraph 1 may be agreed upon between the requested and the requesting authorities.

3.    The requested authority shall confirm immediately and, in any event, no later than seven working days from receipt, if possible by electronic means, ⌦ the ⌫ receipt of a request to the requesting authority.

4.    Within one month of receipt of the request, the requested authority shall notify the requesting authority of any deficiencies in the request and of the need for any additional background information. In such a case, the time limits provided for in paragraph 1 shall start the day after the requested authority has received the additional information needed.

🡻 2011/16/EU

56.    Where the requested authority is not in possession of the requested information and is unable to respond to the request for information or refuses to do so on the grounds provided for in Article 3117, it shall inform the requesting authority of the reasons thereof immediately and in any event within one month of receipt of the request.

SECTION IIIII

Spontaneous exchange of information

Article 219

Scope and conditions of spontaneous exchange of information

1.    The competent authority of each Member State shall communicate the information referred to in Article 1(1) to the competent authority of any other Member State concerned, in any of the following circumstances:

(a)the competent authority of one Member State has grounds for supposing that there may be a loss of tax in the other Member State;

(b)a person liable to tax obtains a reduction in, or an exemption from, tax in one Member State which would give rise to an increase in tax or to liability to tax in the other Member State;

(c)business dealings between a person liable to tax in one Member State and a person liable to tax in the other Member State are conducted through one or more countries in such a way that a saving in tax may result in one or the other Member State or in both;

(d)the competent authority of a Member State has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises;

(e)information forwarded to one Member State by the competent authority of the other Member State has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Member State.

2.    The competent authorities of each Member State may communicate, by spontaneous exchange, to the competent authorities of the other Member States any information of which they are aware and which may be useful to the competent authorities of the other Member States.

🡻 2025/872 Art. 1.5 (adapted)

(adapted)

Article 229a

Collaboration on corrections, compliance and enforcement with respect to Top-up tax information returns

1.    Where the competent authority of a Member State has reason to believe that the information in a Top-up tax information return filed by an ultimate parent entity or designated filing entity that is located in the jurisdiction of the other Member State, communicated under Article 158ae, requires the correction of manifest errors, it shall, without undue delay, notify the competent authority of the other Member State. If the notified competent authority agrees that the information in the Top-up tax information return requires correction, it shall take, without undue delay, appropriate measures to obtain a corrected Top-up tax information return from the concerned ultimate parent entity or designated filing entity. It shall communicate, without undue delay, the corrected Top-up tax information return with all competent authorities for which such information is subject to exchange in accordance with this Directive.

2.    When the competent authority of a Member State has received a notification from one or more constituent entities located in its Member State that the Top-up tax information return for such constituent entities was to be filed by the ultimate parent entity or designated filing entity located in another Member State, but the information included in the Top-up tax information return was not communicated within the deadlines specified in Article 158ae(3) or Article 54(1)27d(3) and (4), it shall, without undue delay, notify the other competent authority that the information has not been received. The notified competent authority shall, without undue delay, determine the reason for not communicating the concerned Top-up tax information return and shall inform the competent authority within ⌦ one ⌫ 1 month of receipt of the notification, including the expected exchange date for the Top-up tax information return, where relevant. The expected exchange date shall be set for a date no later than ⌦ three ⌫ 3 months from the date of the receipt of notification of the missing exchange.

🡻 2011/16/EU

(adapted)

Article 2310

Time limits

1.    The competent authority to which information referred to in Article 219(1) becomes available, shall forward that information to the competent authority of any other Member State concerned as quickly as possible, and no later than one month after it becomes available.

2.    The competent authority to which information is communicated pursuant to Article 219 shall confirm if possible by electronic means, the receipt of the information to the competent authority which provided the information immediately and, in any event, no later than seven working days.

CHAPTER IVIII

OTHER FORMS OF ADMINISTRATIVE COOPERATION

SECTION I

Presence in administrative offices and participation in administrative enquiries

Article 2411

Scope and conditions

🡻 2021/514 Art. 1.10(a)

1.    With a view to exchanging the information referred to in Article 1(1), the competent authority of a Member State may request the competent authority of another Member State that officials authorised by the former and in accordance with the procedural arrangements laid down by the latter:

(a)be present in the offices where the administrative authorities of the requested Member State carry out their duties;

(b)be present during administrative enquiries carried out in the territory of the requested Member State;

(c)participate in the administrative enquiries carried out by the requested Member State through the use of electronic means of communication, where appropriate.

The requested authority shall respond to a request in accordance with the first subparagraph within 60 days of the receipt of the request, to confirm its agreement or communicate its reasoned refusal to the requesting authority.

Where the requested information is contained in documentation to which the officials of the requested authority have access, the officials of the requesting authority shall be given copies thereof.

🡻 2011/16/EU

(adapted)

🡺1 2021/514 Art. 1.10(b)

⇨ new

2.    🡺1 Where officials of the requesting authority are present during administrative enquiries, or participate in the administrative enquiries through the use of electronic means of communication, they may interview individuals and examine records subject to the procedural arrangements laid down by the requested Member State. 🡸

Any refusal by the person under investigation to respect the inspection measures of the officials of the requesting authority shall be treated by the requested authority as if that refusal was committed against officials of the latter authority.

3.    Officials authorised by the requesting Member State present in another Member State in accordance with paragraph 1 shall at all times be able to produce written authority stating their identity and their official capacity.

SECTION II

Simultaneous controls

Article 2512

Simultaneous controls

1.    Where two or more Member States agree to conduct simultaneous controls, in their own territory, of one or more persons of common or complementary interest to them, with a view to exchanging the information thus obtained, paragraphs 2, 3 and 4 ⇨ and 5 ⇦ shall apply.

2.    The competent authority in each Member State shall identify independently the persons for whom it intends to propose a simultaneous control. It shall notify the competent authority of the other Member States concerned of any cases for which it proposes a simultaneous control, giving reasons for its choice.

It shall specify the period of time during which those controls are to be conducted.

🡻 2021/514 Art. 1.11

3.    The competent authority of each Member State concerned shall decide whether it wishes to take part in simultaneous controls. It shall confirm its agreement or communicate its reasoned refusal to the authority that proposed a simultaneous control within 60 days of receiving the proposal.

🡻 2011/16/EU

4.    The competent authority of each Member State concerned shall appoint a representative with responsibility for supervising and coordinating the control operation.

⇩ new

5.    In the cases referred to in paragraph 1 where one or more persons of common or complementary interest are Reporting Platform Operators as defined in Section I, A.4(b) of Annex V, those controls shall be carried out for the purpose of ensuring compliance with Article 9 and Annex V, taking into account the Reporting Platform Operator’s economic activity or the provision of relevant activities within the Union. The findings of those controls may support the coordination of Member States’ actions to ensure compliance, including by applying the penalties referred to in Article 34.

🡻 2021/514 Art. 1.12

(adapted)

SECTION IIIIIa

Joint audits

Article 2612a

Joint audits

1.    The competent authority of one or more Member States may request the competent authority of another Member State (or other Member States) to conduct a joint audit. The requested competent authorities shall respond to the request for a joint audit within 60 days of the receipt of the request. The requested competent authorities may reject a request for a joint audit by the competent authority of a Member State on justified grounds.

2.    Joint audits shall be conducted in a pre-agreed and coordinated manner, including linguistic arrangements, by the competent authorities of the requesting and the requested Member States, and in accordance with the laws and procedural requirements of the Member State where the activities of a joint audit take place. In each Member State where the activities of a joint audit take place, the competent authority of that Member State shall appoint a representative with responsibility for supervising and coordinating the joint audit in that Member State.

The rights and obligations of the officials of Member States who participate in the joint audit, when they are present in activities performed in a different Member State, shall be determined in accordance with the laws of the Member State where the activities of the joint audit take place. While complying with the laws of the Member State where the activities of the joint audit take place, officials of another Member State shall not exercise any powers that would exceed the scope of the powers granted to them under the laws of their Member State.

3.    Without prejudice to paragraph 2, a Member State where the activities of the joint audit take place shall take the necessary measures to:

(a)permit that officials of other Member States who participate in the activities of the joint audit interview individuals and examine records together with the officials of the Member State where the activities of the joint audit take place, subject to the procedural arrangements laid down by the Member State where those activities take place;

(b)ensure that evidence collected during the activities of the joint audit can be assessed, including on its admissibility, under the same legal conditions as in the case of an audit carried out in that Member State where only the officials of that Member State take part, including in the course of any process of complaint, review or appeal; and

(c)ensure that the person(s) subject to a joint audit or affected by it enjoy the same rights and have the same obligations as in the case of an audit where only the officers of that Member State take part, including in the course of any process of complaint, review or appeal.

4.    Where competent authorities of two or more Member States conduct a joint audit, they shall endeavour to agree on the facts and circumstances relevant to the joint audit and endeavour to reach an agreement on the tax position of the audited person(s) based on the results of the joint audit. The findings of the joint audit shall be incorporated in a final report. Issues on which the competent authorities agree shall be reflected in the final report and be taken into account in the relevant instruments issued by the competent authorities of the participating Member States following that joint audit.

Subject to the first subparagraph, the actions by the competent authorities of a Member State or any of its officers following a joint audit and any further processes taking place in that Member State, such as a decision of tax authorities, process of appeal or settlement relating thereto, shall take place in accordance with the national law of that Member State.

5.    The audited person(s) shall be informed of the outcome of the joint audit, including a copy of the final report within 60 days of the issuance of the final report.

🡻 2011/16/EU (adapted)

⇨ new

SECTION IVIII

Administrative notification

Article 2713

Request for notification

1.    At the request of the competent authority of a Member State, the competent authority of another Member State shall, in accordance with the rules governing the notification of similar instruments in the requested Member State, notify the addressee of any instruments and decisions which emanate from the administrative authorities of the requesting Member State and concern the application in its territory of legislation on taxes covered by this Directive.

2.    Requests for notification shall indicate the subject of the instrument or decision to be notified and shall specify the name and address of the addressee, together with any other information which may facilitate identification of the addressee.

3.    The requested authority shall inform the requesting authority immediately of its response and, in particular, of the date of notification of the instrument or decision to the addressee.

4.    The requesting authority shall only make a request for notification pursuant to this Article when it is unable to notify in accordance with the rules governing the notification of the instruments concerned in the requesting Member State, or where such notification would give rise to disproportionate difficulties. The competent authority of a Member State may notify any document by registered mail or electronically directly to a person within the territory of another Member State.

SECTION VIV

Feedback

Article 1428

Conditions

1.    Where a competent authority provides information pursuant to Articles 175 or 219, it may request the competent authority which receives the information to send feedback thereon. If feedback is requested, the competent authority which received the information shall, without prejudice to the rules on tax secrecy and data protection applicable in its Member State, send feedback to the competent authority which provided the information as soon as possible and no later than three months after the outcome of the use of the requested information is known. The Commission shall determine the practical arrangements in accordance with the procedure referred to in Article 4226(2).

2.    Member States’ competent authorities shall send feedback on the automatic exchange of information to the other Member States concerned ⇨ at least ⇦ once a year, in accordance with practical arrangements agreed upon bilaterally ⇨ , and with the technical support of the Commission as provided for in Articles 43 and 44 ⇦ .

CHAPTER VIV

CONDITIONS GOVERNING ADMINISTRATIVE COOPERATION ⌦ GOVERNANCE PROVISIONS ⌫

Section I

⌦ General ⌫

Article 294

Organisation

1.    Each Member State shall inform the Commission, within one month from 11 March 2011, of its competent authority for the purposes of this Directive and shall inform the Commission without delay of any change thereto.

The Commission shall make the information available to the other Member States and publish a list of the authorities of the Member States in the Official Journal of the European Union.

2.    The competent authority shall designate a single central liaison office. The competent authority shall be responsible for informing the Commission and the other Member States thereof.

The central liaison office may also be designated as responsible for contacts with the Commission. The competent authority shall be responsible for informing the Commission thereof.

3.    The competent authority of each Member State may designate liaison departments with the competence assigned according to its national legislation or policy. The central liaison office shall be responsible for keeping the list of liaison departments up to date and making it available to the central liaison offices of the other Member States concerned and to the Commission.

4.    The competent authority of each Member State may designate competent officials. The central liaison office shall be responsible for keeping the list of competent officials up to date and making it available to the central liaison offices of the other Member States concerned and to the Commission.

5.    The officials engaged in administrative cooperation pursuant to this Directive shall in any case be deemed to be competent officials for that purpose, in accordance with arrangements laid down by the competent authorities.

6.    Where a liaison department or a competent official sends or receives a request or a reply to a request for cooperation, it shall inform the central liaison office of its Member State under the procedures laid down by that Member State.

7.    Where a liaison department or a competent official receives a request for cooperation requiring action which falls outside the competence it is assigned according to the national legislation or policy of its Member State, it shall forward such request without delay to the central liaison office of its Member State and inform the requesting authority thereof. In such a case, the period laid down in Article 2020 shall start the day after the request for cooperation is forwarded to the central liaison office.

Article 3016

Disclosure of information and documents

🡻 2023/2226 Art. 1.7(a)

1.    Information communicated between Member States in any form pursuant to this Directive shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the Member State which received it. Such information may be used for the assessment, administration and enforcement of the national law of Member States concerning the taxes referred to in Article 2 as well as VAT, other indirect taxes, customs duties and anti-money laundering and countering the financing of terrorism.

🡻 2011/16/EU

⇨ new

Such information may also be used for the assessment ⇨ , administration ⇦ and enforcement of other taxes and duties covered by Article 2 of Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures 52 , or for the assessment ⇨ , administration ⇦ and enforcement of compulsory social security contributions.

In addition, it may be used in connection with judicial and administrative proceedings that may involve penalties, initiated as a result of infringements of tax law, without prejudice to the general rules and provisions governing the rights of defendants and witnesses in such proceedings.

⇩ new

Such information may also be used for statistical purposes.

🡻 2021/514 Art. 1.13(b)

2.    With the permission of the competent authority of the Member State communicating information pursuant to this Directive, and only in so far as this is allowed under the national law of the Member State of the competent authority receiving the information, information and documents received pursuant to this Directive may be used for other purposes than those referred to in paragraph 1. Such permission shall be granted if the information can be used for similar purposes in the Member State of the competent authority communicating the information.

The competent authority of each Member State may communicate to the competent authorities of all other Member States a list of purposes for which, in accordance with its national law, information and documents may be used, other than those referred to in paragraph 1. The competent authority that receives information and documents may use the received information and documents without the permission referred to in the first subparagraph of this paragraph for any of the purposes listed by the communicating Member State.

🡻 2023/2226 Art. 1.7(b)

(adapted)

The competent authority that receives information and documents may also use the received information and documents without the permission referred to in the first subparagraph of this paragraph for any purpose that is covered by an act based on Article 215 of the Treaty on the Functioning of the European Union and share them for such purpose with the competent authority in charge of restrictive measures in the Member State concerned.

🡻 2023/2226 Art. 1.7(c)

3.    Where a competent authority of a Member State considers that information which it has received from the competent authority of another Member State is likely to be useful for the purposes referred to in paragraph 1 to the competent authority of a third Member State, it may transmit that information to the latter competent authority, provided that the transmission is in accordance with the rules and procedures laid down in this Directive. It shall inform the competent authority of the Member State from which the information originates about its intention to share that information with a third Member State. The Member State of origin of the information may oppose such a sharing of information within 15 calendar days of receipt of the communication from the Member State wishing to share the information.

🡻 2011/16/EU

4.    Permission to use information pursuant to paragraph 2, which has been transmitted pursuant to paragraph 3, may be granted only by the competent authority of the Member State from which the information originates.

5.    Information, reports, statements and any other documents, or certified true copies or extracts thereof, obtained by the requested authority and communicated to the requesting authority in accordance with this Directive may be invoked as evidence by the competent bodies of the requesting Member State on the same basis as similar information, reports, statements and any other documents provided by an authority of that Member State.

🡻 2016/881 Art. 1.3

(adapted)

⇨ new

6.    Notwithstanding paragraphs 1 to 4 of this Article, information communicated between Member States pursuant to Article 78aa shall be used for the purposes of assessing high-level transfer-pricing risks and other risks related to base erosion and profit shifting, including assessing the risk of non-compliance by members of the MNE gGroup with applicable transfer-pricing rules, and where appropriate for economic and statistical analysis. Transfer-pricing adjustments by the tax authorities of the receiving Member State shall not be ⇨ exclusively ⇦ based on the information exchanged pursuant to Article 78aa. Notwithstanding the above, there is no prohibition on using the information communicated between Member States pursuant to Article 78aa as a basis for making further enquiries into the MNE group's transfer-pricing arrangements or into other tax matters in the course of a tax audit, and, as a result, appropriate adjustments to the taxable income of a Constituent Entity may be made.

🡻 2011/16/EU

Article 3117

Limits

1.    A requested authority in one Member State shall provide a requesting authority in another Member State with the information referred to in Article 175 provided that the requesting authority has exhausted the usual sources of information which it could have used in the circumstances for obtaining the information requested, without running the risk of jeopardising the achievement of its objectives.

2.    This Directive shall impose no obligation upon a requested Member State to carry out enquiries or to communicate information, if it would be contrary to its legislation to conduct such inquiries or to collect the information requested for its own purposes.

3.    The competent authority of a requested Member State may decline to provide information where the requesting Member State is unable, for legal reasons, to provide similar information.

4.    The provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy.

5.    The requested authority shall inform the requesting authority of the grounds for refusing a request for information.

Article 3218

Obligations

1.    If information is requested by a Member State in accordance with this Directive, the requested Member State shall use its measures aimed at gathering information to obtain the requested information, even though that Member State may not need such information for its own tax purposes. That obligation is without prejudice to paragraphs 2, 3 and 4 of Article 31(2), (3) and (4)17, the invocation of which shall in no case be construed as permitting a requested Member State to decline to supply information solely because it has no domestic interest in such information.

2.    In no case shall Article 3117(2) and (4) be construed as permitting a requested authority of a Member State to decline to supply information solely because this information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.

3.    Notwithstanding paragraph 2, a Member State may refuse the transmission of requested information where such information concerns taxable periods prior to 1 January 2011 and where the transmission of such information could have been refused on the basis of Article 8(1) of Directive 77/799/EEC if it had been requested before 11 March 2011.

🡻 2025/872 Art. 1.6

⇨ new

34.    The competent authority of each Member State shall put in place an effective mechanism to ensure the use of information acquired through the reporting or the exchange of information under Articles 8 to 8ae ⇨ 4 to 9, 12, 15 and 16 ⇦ .

🡻 2011/16/EU

48.    Where Member States agree on the automatic exchange of information for additional categories of income and capital in bilateral or multilateral agreements which they conclude with other Member States, they shall communicate those agreements to the Commission which shall make those agreements available to all the other Member States.

Article 3319

Extension of wider cooperation provided to a third country

Where a Member State provides a wider cooperation to a third country than that provided for under this Directive, that Member State may not refuse to provide such wider cooperation to any other Member State wishing to enter into such mutual wider cooperation with that Member State.

🡻 2025/872 Art. 1.9

⇨ new

Article 3425a

Penalties

Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and concerning Articles and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive.

Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and concerning Articles 8aa to 8ae ⇨ 5, 7, 8, 9, 10, 12, 13, 15 and 16 ⇦ and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive.

🡻 2023/2226 Art. 1.16 (adapted)

⌦ Section II – TIN  ⌫

Article 3527c

Reporting and communication of the TIN

1.    Each Member State shall take the necessary measures to require that the TIN of reported individuals or entities issued by the Member State of residence be reported by the reporting entity or reporting individual and be communicated by each Member State when explicitly required by, and pursuant to the Articles and Annexes of this Directive.

2.    For taxable periods starting on or after 1 January 2030, each Member State shall take the necessary measures to require that the TIN of residents issued by the Member State of residence be reported.

Article 36

⌦ TIN verification tool ⌫

🡻 2023/2226 Art. 1.10(b) (adapted)

⇨ new

18.    The Commission shall provide ⇨ Member States at the latest by 31 December 2030 ⇦ Member States with a tool allowing an electronic ⇨ a digital ⇦ and automated verification of the correctness ⇨ validity ⇦ of the ⌦ a ⌫ TIN provided by a reporting entity or a taxpayer for the purposes of the automatic exchange of information.

The Commission shall develop ⇨ set out ⇦ the technical parameters of the tool referred to in the first subparagraph by means of implementing acts. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 5126(2).

🡻 2025/872 Art. 1.8 (adapted)

⇨ new

24.    Member States shall ensure that tax authorities obtain confirmation by electronic means of the validity of TIN of any taxpayer subject to exchange of information under Articles 4 ⇨ and 6 ⇦ .

Member States shall endeavour to ensure that a reporting entity ⌦ that so wishes ⌫ is allowed to obtain confirmation by electronic means of the validity of the information on the TIN of any taxpayer subject to the exchange of information under Articles ⇨ 5, 7, 8, 9, 12, 15 and 16 ⇦ 8 to 8ae. ⇨ The confirmation of the validity of the TIN may be requested only for the purposes of validation of the correctness of data. ⇦

⇩ new

3. By way of derogation from Articles 8, 9, 12, 15 and 16, Member States shall allow a reporting entity to report only the name and the verified TIN of the taxpayer concerned in any of the following cases:

(a)    the confirmation of the validity of TIN was obtained by means of the TIN verification tool, referred to in paragraph 1 of this Article;

(b)    the taxpayer was identified through government verification services of Member States or equivalent EU services or the EUID attributed in accordance with Directive 2017/1132.

🡻 2011/16/EU (adapted)

⌦ Section III – Specific obligations and access to registers ⌫

Article 3722

Specific obligations

1.    Member States shall take all necessary measures to:

(a)ensure effective internal coordination within the organisation referred to in Article 294;

(b)establish direct cooperation with the authorities of the other Member States referred to in Article 294;

(c)ensure the smooth operation of the administrative cooperation arrangements provided for in this Directive.

🡻 2011/16/EU

2.    The Commission shall communicate to each Member State any general information concerning the implementation and application of this Directive which it receives and which it is able to provide.

⇩ new

Article 38

Access to the registers and procedures established under anti-money laundering legislation

1. Member States shall ensure that tax authorities have immediate and direct access free of charge to information which allows for the identification in a timely manner of beneficial owners of legal entities and of legal arrangements via interconnected central beneficial ownership registers as provided for in Article 10 of Directive (EU) 2024/1640.

2. Member States shall ensure that tax authorities have the power to access and search, directly and immediately, bank account information available through the bank account registers referred to in Article 16(1) of Directive 2024/1640.

3. Member States shall ensure that tax authorities have immediate and direct access free of charge to information which allows for the identification in a timely manner of any real estate property and of the natural persons or legal entities or legal arrangements owning that property, as well as to information allowing for the identification and analysis of transactions involving real estate as referred to in Article 18 of Directive (EU) 2024/1640. The access shall be provided via a single access point to be established in each Member State which allows competent authorities to access, via electronic means, information in digital format, which shall be, where possible, machine-readable.

🡻 2021/514 Art. 1.16

⇨ new

41a.    For the purposes of the implementation and enforcement of the laws of Member States giving effect to this Directive and to ensure the functioning of the administrative cooperation it establishes, Member States shall provide by law for access by tax authorities to the mechanisms, procedures, documents and information referred to in Articles 13, 30, 31, 32a and 40 of Directive (EU) 2015/849 ⇨ Chapter III and Article 77 of Regulation (EU) 2024/1624 ⇦ of the European Parliament and of the Council.

⇩ new

Article 39

Access to national registers and databases on pension payments

Member States shall ensure that tax authorities have direct and expeditious access to the information necessary for those purposes which is held in existing national registers and databases concerning payments of pensions, in accordance with the conditions laid down by national law.

🡻 2021/514 Art. 1.18 (adapted)

⇨ new

Section IV

⌦ Data protection ⌫

Article 2540

Data protection

1.    All exchange of information pursuant to this Directive shall be subject to Regulation (EU) 2016/679 of the European Parliament and of the Council 53 . However, Member States shall, for the purposes of the correct application of this Directive, restrict the scope of the obligations and rights provided for in Article 13, Article 14(1) and Article 15, of Regulation (EU) 2016/679, to the extent required in order to safeguard the interests referred to in point (e) of Article 23(1), point (e) of that Regulation.

2.    Regulation (EU) 2018/1725 of the European Parliament and of the Council 54 shall apply to any processing of personal data under this Directive by the Union institutions, bodies, offices and agencies. However, for the purposes of the correct application of this Directive, the scope of the obligations and rights provided for in Article 15, Article 16(1), and Articles 17 to 21, of Regulation (EU) 2018/1725, shall be restricted to the extent required in order to safeguard the interests referred to in Article 25(1) point ⇨ points ⇦ (c) ⇨ and (g) ⇦ of Article 25(1) of that Regulation.

🡻 2023/2226 Art. 1.13(a)

3.    Reporting Financial Institutions, intermediaries, Reporting Platform Operators, Reporting Crypto-Asset Service Providers and the competent authorities of Member States shall be considered to be controllers, acting alone or jointly. When processing personal data for the purposes of this Directive, the Commission shall be considered to process the personal data on behalf of the controllers and shall comply with the requirements for processors set out in Regulation (EU) 2018/1725. The processing shall be governed by a contract within the meaning of Article 28(3) of Regulation (EU) 2016/679 and Article 29(3) of Regulation (EU) 2018/1725.

🡻 2023/2226 Art. 1.13(b)

⇨ new

4.    Notwithstanding paragraph 1, each Member State shall ensure that each Reporting Financial Institution or intermediary or Reporting Platform Operator or Reporting Crypto-Asset Service Provider, as the case may be, which is under its jurisdiction:

(a)informs each individual concerned that information relating to that individual will be collected and transferred ⇨ processed ⇦ in accordance with this Directive; and

(b)provides to each individual concerned all information that the individual is entitled to from the data controller ⇨ in accordance with Articles 13 and 14 of Regulation (EU) 2016/679 ⇦ in sufficient time for that individual to exercise his or her data protection rights and, in any case, before the information is reported.

🡻 2021/514 Art. 1.18

Notwithstanding point (b) of the first subparagraph, each Member State shall lay down rules obliging Reporting Platform Operators to inform Reportable Sellers of the reported Consideration.

5.    Information processed in accordance with this Directive shall be retained for no longer than is necessary to achieve the purposes of this Directive, and in any case in accordance with each data controller’s domestic rules on statute of limitations.

🡻 2025/872 Art. 1.8

⇨ new

63.    Member States shall retain the records of the information received through the automatic exchange of information pursuant to Articles 8 to 8ad ⇨ 4 to 9, 12, 15 and 16 ⇦ for no longer than necessary but in any event not less than five years from its date of receipt to achieve the purposes of this Directive.

🡻 2021/514 Art. 1.18 (adapted)

⇨ new

Article 41

⌦ Data breach ⌫

16.    A Member State where a data breach occurred, shall report the data breach and any subsequent remedial action to the Commission without delay. The Commission shall inform all Member States without delay of the data breach that has been reported to it or of which it is aware and any remedial action.

Each Member State may suspend the exchange of information to the Member State(s) where the data breach occurred by giving notice in writing to the Commission and the Member State(s) concerned. Such suspension shall have immediate effect.

The Member State(s) where the data breach occurred shall investigate, contain and remedy the data breach and shall, by giving notice in writing to the Commission, request the suspension of the ⇨ SDIE ⇦ CCN access for the purposes of this Directive, if the data breach cannot be contained immediately and appropriately. Upon such request, the Commission shall suspend the ⇨ SDIE ⇦ CCN access of such Member State(s) for the purposes of this Directive.

Upon reporting by the Member State where the data breach occurred of remedying the data breach, the Commission shall resume the ⇨ SDIE ⇦ CCN access of the Member State(s) concerned for the purposes of this Directive. In case one or more Member States request the Commission to jointly verify whether the remediation of the data breach was successful, the Commission shall resume the ⇨ SDIE ⇦ CCN access of such Member State(s) for the purposes of this Directive upon such verification.

Where a data breach occurs to the central directory or the ⇨ SDIE ⇦ CCN for the purposes of this Directive and where the exchanges of Member States through the ⇨ SDIE ⇦ CCN can potentially be affected, the Commission shall inform Member States of the data breach and any remedial actions taken without undue delay. Such remedial actions may include suspending access to the central directory or the ⇨ SDIE ⇦ CCN for the purposes of this Directive until the data breach is remedied.

27.    Member States, assisted by the Commission, shall agree on the practical arrangements necessary for the implementation of this Article, including data breach management processes which are aligned with internationally recognised good practices and where appropriate a joint data controller agreement, a data processor – data controller agreement, or models thereof.

🡻 2014/107/EU Art. 1.4

⇨ new

3.    ⇨ In the event of a personal data breach, ⇦ Member States shall ensure that ⇨ the controller notifies ⇦ each individual Reportable Person ⇨ taxpayer in accordance with Article 34 of Regulation (EU) 2016/679. ⇦ is notified of a breach of security with regard to his data when that breach is likely to adversely affect the protection of his personal data or privacy.

🡻 2011/16/EU (adapted)

Section V

⌦ Information Technology topics ⌫

Article 4220

Standard forms and ⌦ linguistic arrangements for non-automatic exchange of information ⌫ computerised formats

🡻 2011/16/EU

⇨ new

1.    ⇨ The Commission shall be empowered to adopt implementing acts, in accordance with the procedure referred to in Article 51(2), to establish the standard form in digital format to be used for sending ⇦ rRequests for information and for administrative enquiries pursuant to Article 175 and their replies, acknowledgements, requests for additional background information, inability or refusal pursuant to Article 207 shall, as far as possible, be sent using a standard form adopted by the Commission in accordance with the procedure referred to in Article 5126(2).

🡻 2011/16/EU

The standard forms may be accompanied by reports, statements and any other documents, or certified true copies or extracts thereof.

🡻 2021/514 Art. 1.14(a)

2.    The standard form referred to in paragraph 1 shall include at least the following information to be provided by the requesting authority:

(a)the identity of the person under examination or investigation and, in the case of group requests as referred to in Article 185a(3), detailed description of the group;

(b)the tax purpose for which the information is sought.

🡻 2011/16/EU

The requesting authority may, to the extent known and in line with international developments, provide the name and address of any person believed to be in possession of the requested information as well as any element that may facilitate the collection of information by the requested authority.

🡻 2021/514 Art. 1.14(b)

⇨ new

3.    ⇨ The Commission shall be empowered to adopt implementing acts, in accordance with the procedure referred to in Article 51(2), to establish the standard form in digital format to be used for sending ⇦ Sspontaneous information and its acknowledgement pursuant to Articles 921, ⇨ 22 ⇦ and 2310 respectively, requests for administrative notifications pursuant to Article 2713, feedback information pursuant to Article 2814 and communications pursuant to Articles 3016(2) and (3) and Article 5024(2) shall be sent using the standard forms adopted by the Commission in accordance with the procedure referred to in Article 26(2).

🡻 2011/16/EU (adapted)

4.    Requests for cooperation, including requests for notification, and attached documents may be made in any language agreed between the requested and requesting authority.

Those requests shall be accompanied by a translation into the official language or one of the official languages of the Member State of the requested authority only in special cases when the requested authority states its reason for requesting a translation.

Article 43

⌦ Standard forms and linguistic arrangements for automatic exchange of information ⌫

🡻 2025/872 Art. 1.7

⇨ new

14.    ⇨ The Commission shall be empowered to adopt implementing acts, in accordance with the procedure referred to in Article 51(2), to establish the standard form in digital format, including the linguistic arrangement to be used for ⇦ The automatic exchange of information pursuant to Articles 8, 8ac and 8ae ⇨ 4 to 9 and Articles 12, 15 and 16 ⇦. shall be carried out using a standard computerised format aimed at facilitating such automatic exchange, including the linguistic arrangements, adopted by the Commission in accordance with the procedure referred to in Article 26(2).

🡻 2023/2226 Art. 1.9 (adapted)

⇨ new

2.    Those standard computerised ⌦ digital ⌫ forms shall not exceed the components for the exchange of information listed in Articles 8a(6), 8ab(14) and 8ad(3) ⇨ 4 to 9 and Articles 12, 15 and 16 as well as Article 44 of Directive (EU) 2023/2523 ⇦ and such other related fields which are linked to those components which are necessary to achieve the objectives of Articles 8a, 8ab and 8ad, respectively ⇨ the respective exchanges ⇦ .

3.    The linguistic arrangements referred to in the first subparagraph of this paragraph shall not preclude Member States from communicating the information referred to in Articles 8a6 and 8ab8 in any of the official languages of the Union. However, those linguistic arrangements may provide that the key elements of such information shall also be sent in another official language of the Union.

🡻 2011/16/EU (adapted)

⇨ new

Article 4421

Practical arrangements ⌦ for communication of information ⌫

1.    Information communicated pursuant to this Directive shall, as far as possible, be provided by electronic means using the CCN network ⇨ SDIE ⇦ .

Where necessary, the Commission ⇨ shall be empowered to ⇦ adopt practical arrangements necessary for the implementation of the first subparagraph in accordance with the procedure referred to in Article 5126(2).

🡻 2014/107/EU Art. 1.4

⇨ new

2.    The Commission shall be responsible for whatever development of the CCN network ⇨ SDIE ⇦ is necessary to permit the exchange of that information between Member States and for ensuring the security of the theCCN network ⇨ SDIE ⇦.