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

Information relating to the provisional application of the Amending Protocol to the Agreement between the European Union and the Swiss Confederation 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 document 2025/2582, dated 17 December 2025, provides information regarding the provisional application of the Amending Protocol to the Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance. The amending Protocol, signed in Brussels on 20 October 2025, will be provisionally applied from 1 January 2026 in accordance with Article 2(2) of the said Amending Protocol. The OJ reference is OJ L, 2025/2326, 20.11.2025, ELI: http://data.europa.eu/eli/agree_prot/2025/2326/oj. The ELI is http://data.europa.eu/eli/info/2025/2582/oj.

Key Entities Referenced

Amending Protocol to the Agreement between the European Union and the Swiss Confederation: Amending Protocol to the Agreement on the automatic exchange of financial account information to improve international tax compliance. European Union: One of the parties to the agreement. Swiss Confederation: One of the parties to the agreement.
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Official Journal EN of the European Union L series 2025/2582 17.12.2025 Information relating to the provisional application of the Amending Protocol to the Agreement between the European Union and the Swiss Confederation 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 Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance, signed in Brussels on 20 October 2025(1), will be provisionally applied from 1 January 2026 in accordance with Article 2(2) of the said Amending Protocol. (1) OJ L, 2025/2326, 20.11.2025, ELI: http://data.europa.eu/eli/agree_prot/2025/2326/oj. ELI: http://data.europa.eu/eli/info/2025/2582/oj 1/1

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