2025/0215(NLE)COM(2025)398ECON

EU-San Marino agreement on the automatic exchange of financial account information: Amending Protocol

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

Stage: In force, reached 5 Dec 2025
In force: In force since 20 Nov 2025 · CELEX 32025D2438
Procedure: Non-legislative enactment
Rapporteur: Kinga Kollár (EPP)
Lead DG: DG TAXUD
Commissioner: Wopke Hoekstra
Last activity: 20 Nov 2025

15 entries · record as of 12 Oct 2026

Where it stands

Latest: Discussions within the Council or its preparatory bodies, 6 Jan 2026.

Show the earlier record: 4 dates, 17 Jul 2025 to 3 Oct 2025

17 Jul 2025
- Adoption by Commission
- Discussions within the Council or its preparatory bodies
25 Aug 2025
- Discussions within the Council or its preparatory bodies
30 Sept 2025
- Discussions within the Council or its preparatory bodies
3 Oct 2025
- Discussions within the Council or its preparatory bodies

6 Oct 2025
- Referred to committee
13 Oct 2025
- Committee report adopted
20 Oct 2025
- Tabled for plenary
13 Nov 2025
- EP decision
- Plenary vote
- Decision by Parliament
14 Nov 2025
- Discussions within the Council or its preparatory bodies
20 Nov 2025
- Adoption of the legislative act
5 Dec 2025
- Published in the Official Journal
6 Jan 2026
- Discussions within the Council or its preparatory bodies

4 people

Who is on it

The Parliament's rapporteurs, shadow rapporteurs and opinion rapporteurs who held a role on this file.

Role	Name	Group	Country	Committee
Rapporteur	Kinga Kollár	EPP	HU	ECON
Shadow rapporteur	Claire Fita	S&D	FR	ECON
Shadow rapporteur	Ľudovít Ódor	Renew	SK	ECON
Shadow rapporteur	Tomáš Kubín	PfE	CZ	ECON

6 documents

Documents

Newest first. Each opens at its source.

Text adopted · OJ L 05.12.2025Commission · 5 Dec 2025
Text adopted · T10-0271/2025Parliament · 13 Nov 2025
Report · A10-0200/2025Parliament · 20 Oct 2025
Proposal · COM(2025)0398Commission
Proposal · COM(2025)0399Commission
Text adopted · Decision 2025/2438Commission

Summary

Generated

The amending protocol updates the EU–San Marino agreement on the automatic exchange of financial account information, aligning it with the global standard for international tax compliance. It affects financial institutions in San Marino and EU member states that report under the existing agreement. The protocol is in force. Rapporteur: Kinga Kollár.

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Sources: EP Legislative Observatory · EUR-Lex. Record as of 12 Oct 2026. Something wrong on this page? Report an error.

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