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European Union
Council Decision (EU) 2025/2394 (OECD)
preamble
Recital (2)

Council Decision (EU) 2025/2394 (OECD)

In forceThis text since 20 Nov 2025law://eu/dec/2025/2394/rct_2@2026-11-10

Version in force onWhereEuropean Union

(2)Important changes to the Common Reporting Standard (CRS) of the Organisation for Economic Cooperation and Development were approved at international level on 26 August 2022 and were incorporated into Union law by means of Council Directive (EU) 2023/2226^note, which amended Council Directive 2011/16/EU^note.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Type: Decision · Council Decision (EU) 2025/2394
Adopted: 20 Nov 2025
In force: 20 Nov 2025
Made by: Council of the European Union
Official: EUR-Lex 32025D2394 · ELI

Topics

account agreement (EU)European tax cooperation exchange of information international tax law Monaco OECD protocol to an agreement ratification of an agreement revision of an agreement virtual currency External relations

History · 1 version

20 Nov 2025Reading

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Cites 1: Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC