**Executive Summary**
This report is a summary of the Decision of the EEA Joint Committee No 159/2025, issued on June 13, 2025, which amends Annex XXII (Company law) to the EEA Agreement. The amendment incorporates Directive (EU) 2021/2101 regarding the disclosure of income tax information into the EEA Agreement. The decision enters into force on June 14, 2025, conditional upon completion of notifications under Article 103(1) of the EEA Agreement.
**Key Points / Main Content**
* **Amendment to Annex XXII:**
* Point 10i of Annex XXII is amended to include Directive (EU) 2021/2101.
* Adaptations (b) and (c) are renumbered as (c) and (d).
* Specific adaptations are inserted after adaptation (a) concerning Article 48c, as regards the EFTA States.
* **Adaptations Concerning EFTA States in Article 48c:**
* Paragraph 2: references to EU lists of non-cooperative jurisdictions are replaced with "non-cooperative jurisdictions and cooperative jurisdictions with pending commitments as defined by the national legislation of the EFTA States concerned".
* Paragraph 3 shall not apply.
* Paragraph 5: references to EU lists of non-cooperative jurisdictions are replaced with definitions according to the national legislation of the EFTA States.
* **Authentic Text:**
* The text of Directive (EU) 2021/2101 in Icelandic and Norwegian languages will be published in the EEA Supplement to the Official Journal of the European Union and shall be authentic.
* **Entry into Force:**
* The decision enters into force on June 14, 2025, contingent upon compliance with Article 103(1) of the EEA Agreement.
**Impact Analysis**
**EFTA States**
* **Impact:**
* EFTA States gain autonomy in defining non-cooperative jurisdictions and cooperative jurisdictions with pending commitments based on their national legislation.
* **Action Required:**
* EFTA States must define non-cooperative jurisdictions and cooperative jurisdictions with pending commitments in their national legislation, taking utmost account of the EU list of non-cooperative jurisdictions for tax purposes.
* EFTA States must ensure compliance with the amended provisions related to Article 48c.
**EEA Joint Committee**
* **Impact:**
* Responsible for the decision to amend Annex XXII to incorporate Directive (EU) 2021/2101.
* **Action Required:**
* Ensure the publication of the decision in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.
* Oversee the notifications process under Article 103(1) of the EEA Agreement to ensure the decision enters into force.
**European Parliament and Council**
* **Impact:**
* Directive (EU) 2021/2101, which they enacted, is now part of the EEA Agreement.
* **Action Required:**
* No direct action required, but they are implicitly involved in the broader framework of ensuring consistent application of the Directive across the EEA.
Key Entities Referenced
EEA Agreement: Agreement on the European Economic Area, which this decision amends
Directive (EU) 2021/2101: Directive of the European Parliament and of the Council amending Directive 2013/34/EU regarding disclosure of income tax information
Annex XXII (Company law): Annex to the EEA Agreement that is being amended by this decision
EFTA States: European Free Trade Association States, whose national legislation is referenced in the context of non-cooperative jurisdictions for tax purposes.
EEA Joint Committee: The decision-making body responsible for the continuous evolution of the EEA Agreement.
Official Journal EN
of the European Union L series
2025/1854 2.10.2025
DECISION OF THE EEA JOINT COMMITTEENo 159/2025
of 13 June 2025
amending Annex XXII (Company law) to the EEA Agreement [2025/1854]
THE EEA JOINT COMMITTEE,
Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98
thereof,
Whereas:
(1) Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending
Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches(1)is to
be incorporated into the EEA Agreement.
(2) The EFTA States are to, when defining what jurisdictions shall be on the list of non-cooperative jurisdictions and
cooperative jurisdictions with pending commitments in their national legislation, take utmost account of the EU list
of non-cooperative jurisdictions for tax purposes.
(3) Annex XXII to the EEA Agreement should therefore be amended accordingly,
HAS ADOPTED THIS DECISION:
Article 1
Point 10i (Directive 2013/34/EU of the European Parliament and of the Council) of Annex XXII to the EEA Agreement is
amended as follows:
1. The following indent is added:
‘— 32021 L 2101: Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November
2021 (OJ L 429, 1.12.2021, p. 1).’
2. Adaptations (b) and (c) are renumbered as adaptations (c) and (d)
3. The following adaptations are inserted after adaptation (a):
‘(b) In Article 48c, as regards the EFTA States:
(i) in paragraph 2, the words “tax jurisdictions included in Annexes I and II to the Council conclusions on
the revised EU list of non-cooperative jurisdictions for tax purposes” shall read “non-cooperative
jurisdictions and cooperative jurisdictions with pending commitments as defined by the national
legislation of the EFTA States concerned”;
(ii) paragraph 3 shall not apply;
(iii) in paragraph 5, the words “is listed in Annex I to the Council conclusions on the revised EU list of non-
cooperative jurisdictions for tax purposes” shall read “is defined by the national legislation of the EFTA
State concerned as non-cooperative jurisdiction”;
(iv) in paragraph 5, the words “mentioned in Annex II to the Council conclusions on the revised EU list of
non-cooperative jurisdictions for tax purposes” shall read “defined by the national legislation of the
EFTA State concerned as cooperative jurisdiction with pending commitments”.’
Article 2
The text of Directive (EU) 2021/2101 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to
the Official Journal of the European Union, shall be authentic.
(1) OJ L 429, 1.12.2021, p. 1.
ELI: http://data.europa.eu/eli/dec/2025/1854/oj 1/2EN
OJ L, 2.10.2025
Article 3
This Decision shall enter into force on 14 June 2025, provided that all the notifications under Article 103(1) of the EEA
Agreement have been made(*).
Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European
Union.
Done at Brussels, 13 June 2025.
For the EEA Joint Committee
The President
Nicolas VON LINGEN
(*) Constitutional requirements indicated.
2/2 ELI: http://data.europa.eu/eli/dec/2025/1854/oj