32025D2438#rec_3Council Decision (EU) 2025/2438

Recital (3)

Therefore, the Agreement needs to be amended to ensure that the automatic exchange of financial account information between Member States and the Republic of San Marino is aligned with, and continues to take place in accordance with, the updated CRS from 1 January 2026.

Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.