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Date: 2026-01-09 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 Republic of San Marino 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 Republic of San Marino on the automatic exchange of financial account information to improve international tax compliance, signed in Brussels on 13 October 2025, has entered into force on 1 January 2026, the procedure provided for in Article 2 of the Amending Protocol having been completed on 24 December 2025. OJ L, 2025/2428, 5.12.2025, ELI: http://data.europa.eu/eli/agree_internation/2025/2428/oj. ELI: http://data.europa.eu/eli/info/2026/84/oj

Key Entities Referenced

Amending Protocol to the Agreement between the European Union and the Republic of San Marino: Protocol concerning the automatic exchange of financial account information to improve international tax compliance between the European Union and the Republic of San Marino. European Union: One of the parties in the agreement. A political and economic union of member states located primarily in Europe. Republic of San Marino: One of the parties in the agreement. A microstate surrounded by Italy. Brussels: Location where the agreement was signed.
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Official Journal EN of the European Union L series 2026/84 9.1.2026 Information relating to the entry into force of the Amending Protocol to the Agreement between the European Union and the Republic of San Marino on the automatic exchange of financial account information to improve international tax compliance The Amending Protocol to the Agreement between the European Union and the Republic of San Marino on the automatic exchange of financial account information to improve international tax compliance, signed in Brussels on 13 October 2025(1), has entered into force on 1 January 2026, the procedure provided for in Article 2 of the Amending Protocol having been completed on 24 December 2025. (1) OJ L, 2025/2428, 5.12.2025, ELI: http://data.europa.eu/eli/agree_internation/2025/2428/oj. ELI: http://data.europa.eu/eli/info/2026/84/oj 1/1

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