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Date: 2025-12-17 Category: Not Applicable State: Union Government Country: Europe

Information relating to the entry into force of the Amending Protocol to the Agreement between the European Union and the Principality of Andorra on the automatic exchange of financial account information to improve international tax compliance

Issued by Council of the European Union · Not Applicable

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Executive Summary & Key Takeaways

The Amending Protocol to the Agreement between the European Union and the Principality of Andorra on the automatic exchange of financial account information to improve international tax compliance, signed in Brussels on 13 October 2025, will enter into force on 1 January 2026. The procedure provided for in Article 2 of the Amending Protocol was completed on 27 November 2025. (OJ L, 2025/2400, 5.12.2025, ELI: http://data.europa.eu/eli/agree_internation/2025/2400/oj; ELI: http://data.europa.eu/eli/info/2025/2583/oj)

Key Entities Referenced

European Union: One party to the Agreement and Amending Protocol. Principality of Andorra: One party to the Agreement and Amending Protocol. Amending Protocol to the Agreement between the European Union and the Principality of Andorra on the automatic exchange of financial account information to improve international tax compliance: The subject of the document; relates to automatic exchange of financial account information to improve international tax compliance. Brussels: Location where the Amending Protocol was signed.
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Official Journal EN of the European Union L series 2025/2583 17.12.2025 Information relating to the entry into force of the Amending Protocol to the Agreement between the European Union and the Principality of Andorra on the automatic exchange of financial account information to improve international tax compliance The Amending Protocol to the Agreement between the European Union and the Principality of Andorra on the automatic exchange of financial account information to improve international tax compliance, signed in Brussels on 13 October 2025(1), will enter into force on 1 January 2026, the procedure provided for in Article 2 of the Amending Protocol having been completed on 27 November 2025. (1) OJ L, 2025/2400, 5.12.2025, ELI: http://data.europa.eu/eli/agree_internation/2025/2400/oj. ELI: http://data.europa.eu/eli/info/2025/2583/oj 1/1

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