Therefore, the Agreement needs to be amended to ensure that the automatic exchange of financial account information between Member States and the Swiss Confederation (Switzerland) is aligned with, and continues to take place in accordance with, the updated CRS from 1 January 2026. The Agreement also needs to be amended to provide the Member States with new mutual assistance provisions for the recovery of value-added tax claims.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
