Home Europe Council of the European Union Information relating to the entry into force of the Amending...
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 Monaco on the exchange of financial account information to improve international tax compliance in accordance with the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the Organisation for Economic Cooperation and Development (OECD)

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 Monaco on the exchange of financial account information to improve international tax compliance, in accordance with the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the Organisation for Economic Cooperation and Development (OECD), will enter into force on January 1, 2026. The protocol was signed in Brussels on October 13, 2025, and the procedure provided for in Article 2 of the Amending Protocol was completed on November 27, 2025. The Official Journal reference is OJ L, 2025/2393, 5.12.2025, ELI: http://data.europa.eu/eli/agree_internation/2025/2393/oj. The ELI is http://data.europa.eu/eli/info/2025/2584/oj.

Key Entities Referenced

Amending Protocol to the Agreement between the European Union and the Principality of Monaco: Protocol concerning the exchange of financial account information Organisation for Economic Cooperation and Development (OECD): Developer of the Standard for Automatic Exchange of Financial Account Information in Tax Matters Standard for Automatic Exchange of Financial Account Information in Tax Matters: Standard referenced for improving tax compliance Brussels: Location where the protocol was signed.
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Official Journal EN of the European Union L series 2025/2584 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 Monaco on the exchange of financial account information to improve international tax compliance in accordance with the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the Organisation for Economic Cooperation and Development (OECD) The Amending Protocol to the Agreement between the European Union and the Principality of Monaco on the exchange of financial account information to improve international tax compliance in accordance with the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the Organisation for Economic Cooperation and Development (OECD), 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, 2025/2393, 5.12.2025, ELI: http://data.europa.eu/eli/agree_internation/2025/2393/oj. ELI: http://data.europa.eu/eli/info/2025/2584/oj 1/1

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