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European Union
Commission Implementing Regulation (EU) 2025/1325
preamble
Recital (1)

Commission Implementing Regulation (EU) 2025/1325

In forceThis text since 7 Jul 2025law://eu/reg/2025/1325/rct_1@2026-11-11

Version in force onWhereEuropean Union

(1)Council Directive (EU) 2025/872^note amended Directive 2011/16/EU to provide for the mandatory automatic exchange of information reported by the multinational enterprise groups and the large-scale domestic groups that fall within the scope of Council Directive (EU) 2022/2523^note.

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

Key facts

Type: Implementing regulation · Commission Implementing Regulation (EU) 2025/1325
Adopted: 7 Jul 2025
In force: 6 Aug 2025
Made by: Directorate-General for Taxation and Customs Union, European Commission
Official: EUR-Lex 32025R1325 · ELI

Topics

administrative cooperation electronic document European tax cooperation exchange of information form group of companies information system multinational enterprise technical specification Taxation

History · 1 version

7 Jul 2025Reading

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Cites 3: Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC; Council Directive (EU) 2022/2523; Council Directive (EU) 2025/872