Where the law stands, Dossier 2025/0224(NLE)
EU-Andorra agreement on the automatic exchange of financial account information: Amending Protocol
Amending Protocol to the Agreement between the European Union and the Principality of Andorra on the automatic exchange of financial account information to improve international tax compliance
Non-legislative procedure (NLE): for example international agreements, appointments or opinions. · Parliament gives its opinion on a proposal. The Council decides, but must wait for Parliament’s opinion.
Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.
Where it stands
Adopted by the Council
Completed: published in the Official Journal on 5 December 2025 and now EU law.
- Referred to committee(done) 6 October 2025
- Committee work(done) Report adopted 13 October 2025
- Tabled for plenary(done) 20 October 2025
- Plenary vote(done) Adopted 13 November 2025
- Adopted by the Council(done) 5 December 2025
Decided in plenary
13 November 2025 · decision 6
Economy & single market, New EU law
EU-Andorra agreement on the automatic exchange of financial account information: Amending Protocol
Passed 605 for · 29 against · 0 abstained by an overwhelming majority
AI summary:The protocol updates the agreement to align with the revised Common Reporting Standard and EU data protection rules, and the changes apply from 1 January 2026.
What changed
Latest Tabled for plenary → Adopted by Parliament
No change of substance: the two versions differ only in presentation — cover page, numbering or the parts a report carries that the adopted text does not.
Who works on it
- Lead committee
- Economic and Monetary Affairs
- The MEP who drafts the report and negotiates it on behalf of the committee.
- Kinga Kollár (EPP)
- An MEP who follows a report on behalf of their own group when another group holds the rapporteur.
- Claire Fita (S&D), Tomáš Kubín (Patriots), Ľudovít Ódor (Renew)
The text, version by version
Newest first.
Adopted by Parliament· 13 Nov 2025
AI summary:Parliament approved the conclusion of the Amending Protocol to the EU-Andorra agreement on the automatic exchange of financial account information to improve international tax compliance.
Tabled for plenary· 20 Oct 2025
AI summary:Parliament approves the conclusion of the Amending Protocol to the EU-Andorra agreement on automatic exchange of financial account information, which updates the agreement to align with revised international standards and EU rules.
Timeline
Newest first.
Outcome 1 step
5 December 2025
Published in the Official Journal
The act is now EU law.
Plenary stage 2 steps
13 November 2025
Plenary vote
Sitting of 13 Nov 2025 Adopted text TA10-0269/2025Report A10-0199/2025
20 October 2025
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 2 steps
13 October 2025
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
6 October 2025
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
Official record: Legislative Observatory, 2025/0224(NLE)