Answer given by Mr Reynders on behalf of the European Commission

11.3.2024

Agreements between Member States and third countries on the automatic exchange of tax information are aimed at eliminating opportunities for non-taxation or reduced taxation through fraud, tax evasion or tax avoidance; and are therefore an important general public interest of Member States.

At the same time, this important general public interest needs to be pursued in compliance with the individuals’ fundamental right to the protection of their personal data.

Therefore, work is ongoing in the Council of the EU to enhance legal certainty concerning the application of data protection requirements in the context of these agreements.

The Commission’s services, including through their participation in the meetings of the Council Working Party on Tax Questions, are supporting this work in close cooperation with the relevant Presidency.